FOR AN ACT ENTITLED, An Act to distribute certain sales and service taxes collected during county fairs to counties for making improvements to fairgrounds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-45-52 be amended to read as follows:
     10-45-52.   All taxes and license fees collected by the secretary of revenue under § §   10-45-2 to 10-45-8, inclusive, shall immediately be turned over to the state treasurer and by him credited to the state general fund. However, all sales tax and service taxes on admissions to events, commercial exhibits, concessions, campers, and rentals held on the premises of county-owned fairgrounds during county fairs shall be collected, retained, and returned to the treasurer of the county in which collected for the exclusive purpose of making capital improvements to the county-owned buildings and facilities on the county fairgrounds.
     Section  2.  That § 7-27-14 be amended to read as follows:
     7-27-14.   All amounts collected as entrance money, admission fees, concessions, rentals, or otherwise, pertaining to such a county fair shall be paid into the general fund of the county, and all expenses, costs, premiums, and purses incurred and paid on account of such county fair shall be paid out of such the general fund. In addition, all amounts collected as sales tax and service taxes on admissions to events, commercial exhibits, concessions, campers, and rentals held on

the premises of the county-owned fairgrounds during county fairs pursuant to §  10-45-52 shall be used exclusively for making capital improvements to the county-owned buildings and facilities on the county fairgrounds.