From and after January 1, 2003, there is hereby imposed a municipal gross receipts tax of 1% upon the gross receipts from the sale of leases or rentals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than 28 consecutive days, the sale of alcoholic beverages as defined in SDCL § 35-1-1, or establishments where the pubic is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, or ticket sales or admissions to places of amusement, athletic, and cultural events, or any combination thereof. The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of the city who are subject to the state’s Retail Occupational Sales and Service Tax Act, SDCL Ch. 10-45 and acts amendatory thereto.
(Ord. 268, passed 7-15-2003) Penalty, see § 32.99