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MUNICIPAL SALES AND SERVICE TAX AND USE TAX
§ 31.01  PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the municipality of the town by imposing a municipal retail sales and use tax pursuant to the power granted to municipality by the state, by SDCL Ch. 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(Ord. 2007-1, passed 8-30-2007)
§ 31.02  ENACTMENT; EFFECTIVE DATE.
   From and after January 1, 2008, there is hereby imposed as a municipal retail occupational sales and service tax, upon the privilege of engaging in business, measured by 2% on the gross receipts of all personal engage in business within the jurisdiction of the town, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Ch. 10-45 and acts amendatory thereto.
(Ord. 2007-1, passed 8-30-2007)
§ 31.03  USE TAX.
   There is hereby imposed an excise tax on the privilege of use, storage, and consumption within the jurisdiction of the municipality of tangible personal property or services purchased from and after January 1, 2008, at the same rate as the municipal sales and service tax upon all transactions or use, storage, and consumption, which are subject to the state’s Use Tax Act, SDCL Ch. 10-46, and acts amendatory thereto.
(Ord. 2007-1, passed 8-30-2007)
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