Section 10-58-1 - Imposition of tax--Rate. - South Dakota Statutes

10-58-1. Imposition of tax--Rate. There is imposed upon owners and operators a special amusement excise tax of four percent of the gross receipts from the operation of any mechanical or electronic amusement device.

Source: SL 1985, ch 87, § 4; SL 1991, ch 100, § 2.