708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES. 708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES.

There is imposed a tax at the rate except farm machinery, farm attachment units, or irrigation equipment repair services and 4% upon the gross receipts of any person from engaging or continuing in any of the following businesses or services within the Reservation: abstracters; accountants; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property or services; photography; photo developing and enlarging; tire recapping; welding and all repair services; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined by SDCL 32-5-1 leased under a single contract for more than twenty-eight days and mobile homes; provided, however, that the specific enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of Section 706.