Except as otherwise provided in this chapter, there is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to:

1. (1) Places of amusement;
2. (2) Athletic contests; or
3. (3) Events.

Source: SDC 1939, § 57.3201; SL 1941, ch 345 ; SL 1943, ch 296 ; SL 1980, ch 325 , § 18; SL 1981, ch 102 , § 4; SL 1985, ch 87 , § 1; SL 1987, ch 98 , § 8; SL 1988, ch 106 , § 1; SL 2002, ch 64 , § 22; SL 2016, ch 65 , § 7, eff. June 1, 2016; SL 2023, ch 32 , § 7; SL 2024, ch 39 , § 1.