In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and 10-52-25 . The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters 10-45 and 10-46 , with the exception of the tax rate.
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