(A) Notwithstanding the rate of tax established in § 34.16, from and after January 1, 2003, there is hereby imposed a municipal gross receipts tax of 1% 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 consecutive days; the sales of alcoholic beverages as defined at SDCL § 35-1-1; 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.
(B) The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of the city, who are subject to the state’s retail occupational sales and service tax, SDCL Ch. 10-45, and acts amendatory thereto.
(Prior Code, § 16-78) (Ord. 634, passed 3-21-1988; Ord. 721, passed 4-6-1992; Ord. 929, passed 8-19-2002)