(A) There is hereby imposed an additional tax in the amount of 1% upon sales or leases or rentals of hotel, motel, campsite or other lodging accommodations within the municipality for periods of less than 30 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 or cultural events.
(B) This 1% tax shall be in addition to the rate of tax established above.
(1992 Code, § 11-1-9) (Ord. 62, § 9, passed 2-17-1988)