modify the distribution of gaming revenues.

26.542.18 101st Legislative Session 102

2026 South Dakota Legislature
Senate Bill 102
ENROLLED

AN ACT

ENTITLED An Act to modify the distribution of gaming revenues.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 42-7B-48 be AMENDED:
42-7B-48. There is established within the state treasury the South Dakota Gaming
Commission fund, into which shall be deposited the proceeds from the gaming tax, license
stamp fees, license fees, application fees, the net proceeds generated by the operation of
the f ive-cent slot machines, and the initial fund is continuously appropriated for the
purposes specified in this section. All funds received by the commission shall be set forth
in an informational budget as described in § 4-7-7.2 and be annually reviewed by the
Legislature. Any disbursement from the Gaming Commission fund shall be by
authorization of the executive secretary for any of the following purposes:
(1) Forty percent of the gaming tax collected shall be transferred to the tourism
promotion fund created in § 1-52-17, and ten percent of the gaming tax collected
shall be paid to Lawrence County;
(2) The expenses of the commission for administration and operation including
litigation and enforcement of this chapter and chapter 42-7 and for grants as
provided by § 42-7B-48.3; and
(3) All funds remaining after the payments provided in subdivisions (1) and (2), less
one hundred thousand dollars which shall be transferred to the historical
preservation loan and grant fund created in § 1-19A-13.1 constitute the net
municipal proceeds and shall be disbursed at least quarterly in accordance with
§ 42-7B-48.1.
Section 2. That § 42-7B-48.1 be AMENDED:
42-7B-48.1. After payment of commission expenses pursuant to subdivision 42-
7B-48(2), and after payment of one hundred thousand dollars to the State Historical
26.542.18 2 102
SB102 ENROLLED
Preservation Grant and Loan fund pursuant to subdivision 42-7B-48(3), all remaining
funds shall be distributed as follows:
(1) Twenty-five percent to the state general fund;
(2) Three and three -tenths percent to be distributed to municipalities in Lawrence
County, except the City of Deadwood, pro rata according to their population;
(3) Seven-tenths percent to be distributed to school districts that do not receive state
aid for general education, pro rata based upon the previous year's average daily
membership, located in whole or in part, in Lawrence County. For any school
district located only partly in Lawrence County, only that portion of the district's
average daily attendance which represents students residing in Lawrence County
shall be considered in calculating the proration required by this subdivision; and
(4) Seventy-one percent to the City of Deadwood for deposit in the historic restoration
and preservation fund.
26.542.18 3 102
SB102 ENROLLED
An Act to modify the distribution of gaming revenues.

I certify that the attached Act originated in
the:

Senate as Bill No. 102

Secretary of the Senate

President of the Senate

Attest:

Secretary of the Senate

Speaker of the House

Attest:

Chief Clerk of the House

Senate Bill No. 102
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State