9-55-15. Procedure for implementation of tax.
93 words·~1 min read·
/sd/title-9/chapter-9-55/9-55-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of implementing the tax imposed under § 9-55-14 , the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14 , shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution.