For the purpose of the tax imposed by SDCL 10-45D-7, a marina is a business that owns or operates secure moorings for boats at a dock or basin. A marina includes any supply, repair, and other facilities provided in addition to secure moorings. A secure mooring is a boat slip or other device used to dock or store a boat for an extended period of time. The ability to tie a boat to a space for a short period, such as during dinner, is not a secure mooring.

Source: 24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002.

General Authority: SDCL 10-45D-13(3).

Law Implemented: SDCL 10-45D-12.