From and after the first day of July 2007, 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 by SDCL § 35-1-1, establishments where the public is invited to eat, dine or purchase carry out prepared food for immediate consumption, and ticket sales or admissions to places of amusement, athletic and cultural events. The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of Gregory, Gregory County, South Dakota, who are subject to the South Dakota Retail Occupation Sales and Service Tax, SDCL Ch. 10-45, and acts amendatory thereto.
(Ord. 197, passed 2-5-2007)