Notwithstanding the rate of tax established in subsection 2-2-2A of this title, there is hereby imposed a municipal tax which shall be measured at the rate of one percent (1%) upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging accommodations within the city for periods of less than twenty eight (28) consecutive days, the sales of alcoholic beverages as defined at South Dakota Codified Laws 35-1-1 and establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption or ticket sales or admissions to places of amusement, athletic, and cultural events, or any combination thereof within the jurisdiction of the city. (Ord. 2547, 8-1-2016)