10-58-1. Imposition of tax–Rate. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45. Source: SL 1985, […]
10-58-1.1. Definition of amusement device. For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated: (1)Pool table; (2)Foosball table; (3)Air hockey table; (4)Arcade game; (5)Shooting gallery game; (6)Dart board; (7)Pinball machine; or (8)Jukebox. Source: SL 2021, ch 53, § 2.
10-58-10. Classification of violations. Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense’s occurrence. Source: SL 1985, ch 87, §13; SL 2021, ch 53, § 12.
10-58-11. Exemption for video lottery machines–Gross receipts specifically exempted. Video lottery machines licensed pursuant to §42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to […]
10-58-12. Exemption of gaming proceeds. There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B. Source: SL 1994, ch 331, §4.
10-58-12.1. Exemption of cigarette sales through vending machines. The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine. Source: SL 2012, ch 67, §2.
10-58-13. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements. Source: SL 1995, ch 53, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 14.
10-58-3. Exemption from local fees and taxes. No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device. Source: […]
10-58-4. Collection and administration. The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed. Source: SL 1985, ch 87, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch […]
10-58-5. Disposition of tax proceeds. The tax generated by this chapter must be deposited in the general fund. Source: SL 1985, ch 87, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 8.
10-58-9. Collection and enforcement. All tax collection and enforcement provisions of chapter 10-45, including penalty and interest, apply to this chapter where applicable. Source: SL 1985, ch 87, §12.
