41-17-22.1. Imposition of promotion fee on concessionaires--Exemption from taxation--Deposit and use.
In concessionaire leases for Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area, the Department of Game, Fish and Parks shall provide for and impose upon the concessionaire and sub-concessionaires a promotion fee which may not exceed three percent of the gross receipts of all of its sales within Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area of tangible personal property consisting of goods, wares, merchandise, and gross receipts of any service or accommodations provided by concessionaire or sub-concessionaires in Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area with the exception of any sales of lottery tickets made as part of a lottery operated by South Dakota. Concessionaires or sub-concessionaires may add the promotion fee imposed by this section and Department of Game, Fish and Parks to the price of their product or service. The promotion fee is not subject to retail sales or service taxes imposed by chapter 10-45. The revenue from the promotion fee collected in Custer State Park shall be used by the department to market and promote the facilities, attractions, and activities of Custer State Park. The revenue from the promotion fee collected in Lewis and Clark Recreation Area shall be deposited in the parks and recreation fund established by §41-17-21 to be used by the department to market and promote the facilities, attractions, and activities of the Yankton unit of Lewis and Clark State Recreation Area.
Source: SL 1989, ch 360, §1; SL 2004, ch 334, §14.
Structure South Dakota Codified Laws
Title 41 - Game, Fish, Parks and Forestry
Section 41-17-1 - State parks--Enumeration.
Section 41-17-2 - Legislative adoption required for new state park.
Section 41-17-7 - Bond recital as to sources of payment--Disclaimer of state obligation.
Section 41-17-8 - Sale of revenue bonds--Terms--Negotiability.
Section 41-17-9 - Bond obligation restricted to revenues pledged.
Section 41-17-10 - Assistance in maintenance of Custer County schools--Maximum amounts.
Section 41-17-11 - Agreements for use of Custer State Park by National Guard--Lease authorized.
Section 41-17-11.1 - Black Hills Playhouse--Lease agreement with commission.
Section 41-17-11.2 - Black Hills Playhouse--Prior unpaid lease payments.
Section 41-17-11.4 - Black Hills Playhouse--Correction of building violations.
Section 41-17-11.5 - Black Hills Playhouse--Maintenance and repair.
Section 41-17-12 - New highways, roads, and trails in state parks--Violation as misdemeanor.
Section 41-17-13 - Park license for admission to state parks and recreation areas--Fees--Deposit.
Section 41-17-13.2 - Exemptions from park license requirement.
Section 41-17-13.3 - Campground permit or charges not included in park license.
Section 41-17-13.4 - Free admission and reduced fees for certain veterans.
Section 41-17-14 - Use of fees from park licenses--Land purchase prohibited.
Section 41-17-14.1 - Camping permits--Issuance--Use of fees.
Section 41-17-15 - Deposit and use of park service fees.
Section 41-17-18 - Hunting and trapping in Custer State Park as misdemeanor.
Section 41-17-18.1 - Permitting dogs at large as misdemeanor.
Section 41-17-21 - Parks and recreation fund created--Expenditure.
Section 41-17-22.4 - Procedure for sale, assignment, or transfer of concessionaire leases.
Section 41-17-22.5 - Custer State Park bond redemption fund created--Expenditures.
Section 41-17-23 - Grazing on state park or game preserve without permit as misdemeanor.
Section 41-17-24 - Failure to close gate in park or game preserve as misdemeanor.
Section 41-17-26 - Department required to fence land used for rails to trails program.
Section 41-17-28 - Golf carts used within state parks or recreation areas.