21.112.14 96th Legislative Session 400
Introduced by: The Committee on Taxation at the request of the Department of Revenue
An Act to repeal the registration requirements for certain amusement devices.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-58-1 be AMENDED.
10-58-1. Imposition of tax--Rate.
There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45.
Section 2. That a NEW SECTION be added:
10-58-1.1. Definition of amusement device.
For the purposes of this chapter, a mechanical or electronic amusement device is any coin operated:
(1) Pool table;
(2) Foosball table;
(3) Air hockey table;
(4) Video arcade game;
(5) Shooting gallery game;
(6) Dart board;
(7) Pinball machine; or
Section 3. That § 10-58-2 be REPEALED.
10-58-2. Registration of devices.
Section 4. That § 10-58-2.1 be REPEALED.
10-58-2.1. Older devices subject to regulation--Exempt from registration fee.
Section 5. That § 10-58-2.2 be REPEALED.
10-58-2.2. Mechanical or electronic amusement devices used exclusively at government sponsored fairs to comply with chapter--Registration fee--Validity of special fair registration.
Section 6. That § 10-58-3 be AMENDED.
10-58-3. Exemption from local fees and taxes.
owner or operator shall pay an annual registration fee of twelve
dollars per machine. Payment of the registration fee allows the
machine to be offered to the public or any person until June
thirtieth. Each person tendering a registration fee shall indicate
whether the machine is being operated within an incorporated
municipality and which municipality. The registration fee is in lieu
of municipal sales or use tax incurred on account of the sale or use
of the machine and is also in lieu of all other No
political subdivision of this state may require any permits,
licenses, permit fees, or license fees
imposed by political subdivisions of the state
for the operation of any amusement device. No political subdivision
of this state may impose any municipal sales or use tax upon the sale
or the operation of any amusement device.
Section 7. That § 10-58-4 be AMENDED.
10-58-4. Collection and administration.
and the registration fees
imposed under this chapter shall be collected and administered by the
Department of Revenue. The secretary of revenue shall
ensure that all
amusement machines which
to the public are taxed
Section 8. That § 10-58-5 be AMENDED.
10-58-5. Disposition of tax proceeds.
The tax generated by this chapter
deposited in the general fund. The
registration fees collected by the Department of Revenue shall be
paid within thirty days to the municipality in which the machine is
located on the date the registration fee is tendered. Registration
fees for machines not located within a municipality shall be paid to
the state general fund.
Section 9. That § 10-58-6 be REPEALED.
10-58-6. Display of registration--Effect of failure.
Section 10. That § 10-58-7 be REPEALED.
10-58-7. Device without registration displayed as contraband--Confiscation.
Section 11. That § 10-58-8 be REPEALED.
10-58-8. Judicial order for destruction or sale of confiscated devices--Disposition of sale proceeds.
Section 12. That § 10-58-10 be AMENDED.
10-58-10. Classification of violations.
Failure to comply with the
registration or tax
payment requirements of this chapter
a Class 1
misdemeanor for the first offense and a Class 6 felony for any
subsequent offense occurring within one year
of the prior offense's occurrence.
Section 13. That § 10-58-11 be AMENDED.
10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted.
Video lottery machines licensed
pursuant to § 42-7A-41
are exempt from the
imposed by this chapter. There is specifically exempted from the
provisions of this chapter and from the computation of the tax
imposed by it, the gross receipts from video lottery machines
licensed pursuant to § 42-7A-41
and operated as part of a lottery operated by this state.
Section 14. That § 10-58-13 be AMENDED.
10-58-13. Promulgation of rules.
The secretary of revenue may
promulgate rules pursuant to chapter 1-26
: (1) Proper
display of decals; and (2) Record-keeping
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
indicate deleted language.