The rate of tax upon the sales of leases or rentals 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 ticket sales or admissions to places of amusement, athletic, or cultural events is 3%.
(Prior Code, § 3.16.040) (Ord. 88-1, passed - -; Ord. 01-15, passed - -)
Statutory reference:
Related provisions, see SDCL §§ 10-52A-2 and 35-1-1