(A) Purpose. The purpose of this subchapter is to provide additional needed revenue for the city imposing a tax upon sales of leases or rentals of hotel, motel, campsites, or other lodging accommodations with the municipality for periods of 28 consecutive days or less (see SDCL § 10-52A-2); 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.
(Prior Code, § 3.16.010)
(B) Effective date and enactment of tax. From and after May 1, 1988, there is imposed a Municipal Retail Occupational Sales and Service Tax upon the sales of leases or rental of hotels, motels, campsites, or other lodging accommodations within the municipality for periods of 28 consecutive days or less, SDCL § 10-52A-2; 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 the ticket sales or admissions to places of amusement, athletic, or cultural events.
(Prior Code, § 3.16.020)
(Ord. 88-1, passed - -; Ord. 01-15, passed - -)
Statutory reference:
Related provisions, see SDCL §§ 10-52A-2 and 35-1-1