The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space.
S.D. Codified Laws § 10-45D-5
Campgrounds
Source: SL 2002, ch 63, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.