WATERTOWN, S.D.(Northeast Radio)- The debate over a proposed local tax shift is officially heading to the ballot box. During the Tuesday meeting, Codington County Commissioners formally noted that a citizen-led petition to refer Ordinance No. 83 has been successfully filed and verified. As a result, the measure will appear before voters on the upcoming November 3, 2026, General Election ballot.

Ordinance 83, originally adopted by the Board of County Commissioners on July 21, 2026, seeks to establish a 0.5% county gross receipts tax and corresponding use tax. The tax was made possible by the passage of Senate Bill 96 during the 2026 state legislative session (codified as SDCL 10-52B), which granted counties the authority to levy such taxes specifically to fund property tax relief.

If approved by voters, the 0.5% tax would be applied to the gross receipts of businesses within Codington County already subject to the state’s retail occupational sales and service tax, as well as on the privilege of use, storage, and consumption of qualifying items purchased after January 1, 2027. 

Brown County voters will decide this coming up on the November ballot.