S.D. Codified Laws § 42-7-84 (2026)
The licensee of each horse racing track shall withhold and retain at the end of each week of racing, as additional compensation to the licensee, one and one-quarter percent of the total sum contributed.
Source: SL 1972, ch 230 , § 2; SDCL Supp, § 42-7-23; SL 1974, ch 281 , §§ 2, 5; SL 1976, ch 263 ; SL 1977, ch 338 ; SL 1978, ch 302 , § 28; SL 1982, ch 295 ; SL 1983, ch 302 , § 2; SL 1985, ch 332 , § 2; SL 1989, ch 367 , § 7.