10-45-8. Tax on admissions to amusements and athletic contests or events.
There is imposed a tax of four and one-half percent upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic contests or events, except as otherwise provided in this chapter.
Source: SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, §18; SL 1981, ch 102, §4; SL 1985, ch 87, §1; SL 1987, ch 98, §8; SL 1988, ch 106, §1; SL 2002, ch 64, §22; SL 2016, ch 65, §7, eff. June 1, 2016.