From and after January 1, 2009, there is hereby imposed a municipal gross receipts tax at the rate of 1% upon the gross receipts of all leases or rentals of hotel, motel, campsite or other lodging accommodations within the municipality for periods of less than 28 consecutive days, the sales of alcoholic beverages as defined in SDCL § 35-1-1 and the sale of food and beverages where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption. The tax applies to the gross receipts of all persons or entities engaged in business 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.
(Prior Code, § 2.10.02) (Ord. 771, passed - -; Ord. 780, passed - -)