(A) There is hereby imposed, from and after January 1, 2008, an additional 1% rate of tax upon the gross receipts of all leases orientals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than 28 consecutive days; sales of alcoholic beverages, as defined in SDCL § 35-1-1, establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, and ticket sales or admissions to places of amusement, athletic, and cultural events, notwithstanding the rate of tax established in §§ 35.02 and 35.03.
(B) Any revenues received under this section in excess of the amount received under §§ 35.02 and 35.03 may be used only for the following purposes: land acquisition; architectural fees; construction costs; payments for civic center, auditorium, or athletic facility buildings, including the maintenance, staffing and operations of such facilities; and the promotion and advertising of the municipality and its facilities, attractions, and activities.
(Ord. 580, passed 4-9-2007)