S.D. Codified Laws § 42-7-79
As each dog race is run, the licensee shall deduct from the total sum contributed on all dogs as first winners eighteen and one-quarter percent of the amount thus contributed. This deduction shall be made from all sums contributed on dog races under the certificate system. Of this eighteen and one-quarter percent withheld, five percent of the total sum contributed shall be remitted on a weekly basis to the special racing fund, one-half of one percent of the total sum contributed shall be remitted on a weekly basis to the South Dakota-bred racing fund as provided in § 42-7-71, and one-half of one percent of the total sum contributed shall be remitted on a weekly basis to the special racing revolving fund as provided in § 42-7-79.1. The balance remaining on hand after deducting the eighteen and one-quarter percent shall be paid out to the holders of certificates on the winning dog equally in proportion as the amount contributed by such person bears to the total amount contributed toward the entry of all dogs in such race to run first. All funds not remitted to the state or paid to the South Dakota-bred racing fund or the special racing revolving fund provided for in § 42-7-79.1 or paid out to holders of certificates on winning dogs shall be retained by the track.
SDCL 42-7-79