Section 36-28-27 - Municipal, county or state licensing, registration, or tax requirements. - South Dakota Statutes

36-28-27. Municipal, county or state licensing, registration, or tax requirements. No provision of this chapter shall be construed as prohibiting or preventing a municipality, county or state from fixing, charging, assessing, or collecting any license fee, registration fee, tax or gross receipt tax on any profession covered by this chapter or upon any related profession governed by the provisions of this chapter.

Source: SL 1969, ch 113, § 16; SDCL Supp, § 34-12A-27.