authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

{"id": "ocd-bill/966504d4-9764-4e1d-a846-6ada835c5e76", "session": "2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:sd/government", "name": "South Dakota", "classification": "state"}, "from_organization": {"id": "ocd-organization/5a7260e0-bd1e-4f37-949f-ebb386e8bacc", "name": "Senate", "classification": "upper"}, "identifier": "SB 96", "title": "authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.", "classification": ["bill"], "subject": ["Counties", "Property Tax", "Retail Sales and Service Tax", "Taxation"], "extras": {}, "created_at": "2026-01-16T18:18:07.224425+00:00", "updated_at": "2026-03-30T21:12:48.144736+00:00", "openstates_url": "https://openstates.org/sd/bills/2026/SB96/", "first_action_date": "2026-01-20", "latest_action_date": "2026-03-30", "latest_action_description": "Signed by the Governor on 2026-03-30 S.J. 548", "latest_passage_date": "2026-03-10"}