The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space. Source: SL 2002, ch 63 , § 5.
Campgrounds
SDCL § 10-45D-5 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-5
SDCL § 10-45D-5 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-5
The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space. Source: SL 2002, ch 63 , § 5.