The city shall, and does, pursuant to the provisions of SDCL 10-52A, impose an additional municipal non-ad valorem tax at the rate of one percent upon the gross receipts of all leases or rentals of hotel, motel, campsites, or other lodging accommodations within the city for periods of less than twenty-eight (28) consecutive days, and upon the sale of alcoholic beverages as defined in SDCL 35-1-1; and the gross sales of all establishments for the sale of prepared food in establishments where the public is invited to eat, dine, or purchase and carry-out prepared food for immediate consumption; and ticket sales to places of amusement.
Pursuant to the provisions of SDCL 10-52A, said funds shall be used for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium or athletic facility buildings, including the maintenance, staffing and operations of such facilities attractions, and the promotion and advertising of the city, its facilities, attractions, and activities. Revenues received as a result of this chapter shall be split between the city and the Custer County Chamber of Commerce as indicated in Section 3.08.020. (Ord. 851 (part), 2021: Ord. 588, 2003: Ord. 559, 2002: Ord. 534 (part), 2000)