Jackpine Gypsies Motorcycle Club v. South Dakota Department of Revenue

I dissent.

I would hold that by adopting its 1984 budget, containing line item expenses for the Classic, that this is an official act of the City of Sturgis, and constituted “official sponsorship” of the Classic as required by SDCL 10-45-13(3).

The majority interprets the requirements of the words “official sponsorship” to mean an express resolution specifically declaring the sponsorship. This interpretation, in my opinion, is too narrow and not contemplated by the statute. The legislature, in passing this statute, simply intended that the city demonstrate its sponsorship by some official…