10-45-91. Admissions to rodeos and related activities taxable.
Notwithstanding the provisions of §10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§10-45-8 and 10-45D-2.
Source: SL 1996, ch 85, §3; SL 1997, ch 68, §12; SL 2002, ch 63, §26.