§ 10-45D-4 Lodging establishments.

SD Codified L § 10-45D-4 (2019) (N/A)
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10-45D-4. Lodging establishments. 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.