The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in § 1-52-17 . Source: SL 2002, ch 63 , § 3.
Tax revenue to be deposited in tourism promotion fund
SDCL § 10-45D-3, under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-3