(A) The said city shall, and does hereby, pursuant to the provisions of SDCL Chapter 10-52A, impose an additional municipal non-ad valorem tax at the rate of 1% upon the gross receipts of all hotel, motel, campsites or other lodging accommodations within the city, and upon the sale of alcoholic beverages as defined in SDCL § 35-1-1; and the gross sales of all establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption; and amusement fees and ticket sales of places of amusement.
(B) Pursuant to the provisions of SDCL Chapter 10-52A, said funds shall be used for the purpose of the promotion and advertising of the city and its facilities, attractions and activities, including the maintenance, staffing and operation of the city’s Chamber of Commerce and for the purpose of land acquisition, architectural fees, construction costs, payments for the civic center, auditorium or athletic facility buildings, including maintenance, staffing and operation of such facilities and the promotion and advertising of the city, its facilities, attractions and activities.
(Prior Code, § 20-15) (Ord. 1040, passed 9-26-2006)