(A) Purpose. The purpose of this section is to provide additional needed revenue for this municipality by imposing a municipal gross receipts tax pursuant to the powers granted to this municipality by the State of South Dakota, by SDCL Chapter 10-52A, and acts amendatory thereto.
(B) Enactment of tax.
(1) There is hereby imposed a municipal gross receipts tax of 1% upon the gross receipts from the sale of leases or rentals of hotel, motel, campsites or other lodging accommodations within the municipality for periods of less than 28 consecutive days, the sale of alcoholic beverages as defined in SDCL §§ 35-1-1 et seq., establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption, and ticket sales or admissions to places of amusement, athletic and cultural events.
(2) The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of this municipality of who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Chapter 10-45 and acts amendatory thereto.
(C) Collection. Such tax is levied pursuant to authorization granted by SDCL Chapter 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue and Regulation in accordance with the same rules and regulations applicable to the State Sales Tax and under such additional rules and regulations as the Secretary of Revenue of the State of South Dakota shall lawfully prescribe.
(D) Interpretation. It is declared to be the intention of this section and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the South Dakota Retail Occupational Sales and Service Act, SDCL Chapter 10-45 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(E) Use of revenue. Any revenues received under this section may be used only for the purpose of land acquisition, architectural fees, construction costs, payment for civic center, auditoriums or athletic facility buildings, including the maintenance, staffing and operations of such facilities, and the promotion and advertising of the municipality, its facilities, attractions and activities.
(F) Penalty.
(1) Any person failing or refusing to make reports or payments prescribed by this section and the rules and regulations relating to the ascertainment and collection of the tax herein levied shall be guilty of a misdemeanor and upon conviction shall be fined not more than $500 or imprisoned in the municipal jail for 30 days or both such fine and imprisonment.
(2) In addition, all such collection remedies authorized by SDCL Chapter 10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
Penalty, see § 10.99