From and after January 1, 2004, there is hereby imposed an additional tax of 1%, over and above that previously imposed by § 34.03 of this chapter, upon the gross receipts from ticket sales or admission to places of amusement, athletic and cultural events.
(Prior Code, § F-2-4) (Ord. 824, passed - -) Penalty, see § 34.99
Statutory reference:
Related provisions, see SDCL Ch. 10-52A