If you are expecting ANY STORY development forget it, not even in the manga something will happen. So if you are just looking for a good laugh for one episode then this is the anime for you.
However, this was not for me...
This is the same as the previous season, with more characters. So enjoy:
Rinne is a boy of mixed human and shinigami heritage residing in the human world
Sakura was spirited away as a little girl, but comes back with Tamako's help, and gains the ability to see ghosts and spiritual beings.
You will meet Kain and Renge which Renge is a dagamashi and Kain a shinigami that chase dagamashi but Renge likes Kain so she tries to hide this fact from him