FOR AN ACT ENTITLED, An Act  to revise the definition of lodging establishment and campground for the purposes of the sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-45-7 be amended to read as follows:
     10-45-7.   There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. Lodging A lodging establishment shall mean is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in two or more rental units to transient guests. Campgrounds shall mean A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations in two or more rental units to transient guests. Transient guest means A transient guest is any person who resides in a lodging establishment or campground less than twenty-eight consecutive days. The provisions of this section do not

apply to the casual or occasional rental of a sleeping accommodation or camping site. For the purposes of this section, casual or occasional is the rental of a sleeping accommodation or camping site by any establishment or campground for ten or less days in a calendar year. Any establishment or campground which has a permit or license issued under this chapter, is not offering the rental of sleeping accommodations or camping sites on a casual or occasional basis.

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BILL HISTORY
January 14 - First read in House and referred to Taxation.   H.J.   29
January 23 - Scheduled for hearing.
January 23 - Passed, AYES 7, NAYS 6.   H.J.   89
January 27 - Second reading House.   H.J.   159
January 27 - Passed as amended, AYES 36, NAYS 33.   H.J.   160