The tax imposed by § 10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment. Source: SL 2002, ch 63 , § 4.
Lodging establishments
SDCL § 10-45D-4 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-4