Stadium Operator Admission Tax (SD)

There is a tax imposed on operators of athletic contests, exhibitions and other special events at stadiums in the City based on the price/value of the tickets sold, subject to certain exemptions. If you are operating a taxable athletic contest, special event or exhibition, you must:

  • Obtain a permit and pay a security deposit in a cashier’s check or bond to The Office of the Treasurer & Tax Collector before the event occurs, unless exempt from these requirements.
  • File a Stadium Operator Admission Tax Special Event Statement and pay the full payment of the Stadium Operator Admission Tax balance due within 5 days after the event is concluded.

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