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SB102
SB102: Changes to How Gaming Money Is Shared
Last scannedAug 25, 2026, 3:29 AM
In one sentence
This law changes the rules for how money from gaming taxes and fees is split between state funds, Lawrence County, specific school districts, towns in Lawrence County excluding Deadwood, and the City of Deadwood.
What it does
- Sets aside forty percent of collected gaming tax revenue for a tourism promotion fund.
- Sends ten percent of collected gaming tax revenue to Lawrence County.
- Pays one hundred thousand dollars from remaining funds to a historical preservation loan and grant fund after commission expenses are paid.
- Gives twenty-five percent of the net municipal proceeds to the state general fund.
- Shares three-tenths of a percent with towns in Lawrence County, excluding Deadwood, based on population size.
- Sends seven-tenths of a percent to school districts that do not receive standard state aid for education and are located wholly or partly in Lawrence County.
Who it affects
- The South Dakota Gaming Commission
- Lawrence County and its towns other than Deadwood
- School districts in Lawrence County without general state education aid
- The City of Deadwood
Limits and unknowns
- The official text does not list a specific effective date.
- Dollar amounts depend on how much gaming revenue is collected each year, so only percentages are listed in this section.
- School districts must be located wholly or partly within Lawrence County to receive the education share.
Plain language
Terms to know
- Gaming tax
- Money collected from gambling activities.
- Pro rata
- Sharing money based on a specific share, such as population size or student numbers.
- General fund
- The main account where the state keeps most of its tax money for general use.
Official record
Sources
Official summary
modify the distribution of gaming revenues.
Official activity
Bill history
- Signed by the Governor