Counties in South Dakota would gain the authority to impose a 1% tax on gross receipts from short-term lodging, alcohol sales, food establishments, and admission tickets to entertainment events. Revenue from this new county tax must be used specifically for public safety and health services, including law enforcement, courts, substance abuse treatment, and emergency medical services. This creates a new option for counties to fund these services without raising property taxes.
Taxation Deferred to the 41st legislative day Passed, YEAS 6, NAYS 1.
Taxation Do Pass Failed, YEAS 2, NAYS 5.
Taxation Motion to amend
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 75
Tim Reed
Prime sponsor · Rep.
R
Wayne Steinhauer
Prime sponsor · Sen.
R
Cosponsors
Taxation — Do Pass
Taxation — Deferred to the 41st legislative day