From and after November 1, 1990, there is hereby imposed a 1% special additional municipal non-ad valorem tax, pursuant to SDCL § 10-52A-2, upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging accommodations within the municipality for periods of less than 28 days; sales of alcoholic beverages as defined in SDLC § 35-1-1; establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption; and ticket sale or admissions to places of amusement, athletic and cultural events. This tax is measured by 1% of the gross receipts of all persons engaged in the above described business activity within the jurisdiction of the city, who are subject to the State Retail Occupational Sales and Service Tax, SDCL § 10-45 and acts amendatory thereto. This tax is in addition to any other tax or taxes in effect on the above described business activity immediately prior to the enactment of this tax.
(Ord. 824-90, passed 8-27-1990)