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(A) Purpose. The purpose of this section is to provide additional needed revenue for this municipality of by imposing a municipal retail sales and use tax pursuant to the powers granted to this municipality by the State of South Dakota, by SDCL Chapter 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(B) Enactment of tax.
(1) There is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax measured by 1% on the gross receipts of all persons engaged in business within the jurisdiction of this municipality who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Chapter 10-45 and acts amendatory thereto.
(2) Tax will not be applied to items that may be specifically exempt under state law. Items exempted from municipal tax include: farm machinery and irrigation equipment, parts or repairs for farm machinery, agricultural animal health products and medicine, passenger transportation service, collection and disposal of solid waste, veterinarian and animal specialty services, and air transportation.
(C) Use tax. In addition there is hereby imposed an excise tax on the privilege of use, storage and consumption, within the jurisdiction of this municipality, of tangible personal property or services purchased at the same rate as the municipal sales and service tax upon all transactions or use, storage and consumption which are subject to the South Dakota Use Tax Act, SDCL Chapter 10-46, and acts amendatory thereto.
(D) Collection. Such tax is levied pursuant to authorization granted by SDCL Chapter 10-52 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 and Regulation of the State of South Dakota shall lawfully prescribe.
(E) 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 the South Dakota Use Tax, SDCL Chapter 10-46 and acts amendatory hereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(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, and SDCL Chapter 10-46, and acts amendatory thereto are hereby authorized for the collection of these excise taxes by the Department of Revenue and Regulation.
Penalty, see § 10.99
(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
BIDS AND CONTRACTS
(A) No contract of a municipality is valid unless the contract has be authorized by a vote of the governing body at a duly assembled meeting thereof.
(B) Each written contract shall be executed in the name of the municipality by the mayor or president of the board of trustees, be countersigned by the auditor or clerk, and have the corporate seal attached. However the governing body of a municipality may, by ordinance or resolution, delegate to any employee of the municipality the authority to enter in to a contract on behalf of the municipality and to execute the contract and any other instrument necessary or convenient for the performance of the contract subject to the limitations delegated by the governing body.
(SDCL § 9-1-5)
(A) Whenever any contract for the construction of a public improvement is entered into, the contractor shall furnish surety in an amount not less than the contract price. The contractor shall also guarantee that he or she will promptly pay all persons supplying him or her with labor.
(B) The performance bond may be waived when the bid submitted does not exceed $25,000.
(C) The contractor shall also pay all taxes which may arise under SDCL Chapter 10-46, 10-46A, and 10-46B. For the purposes of this section and § 5-21-4 the term,
SURETY, means a bond or undertaking executed by a surety company authorized to do business in the State of South Dakota.
Statutory reference:
Similar provisions. See SDCL §§ 5-21-1, 5-21-1.1, 5-21-3
Unless otherwise authorized by law, each contract for supplies, services, and construction shall be awarded by one of the following methods:
(A) Competitive sealed bids as provided in SDCL § 5-18A-5;
(B) Competitive sealed proposals as provided in SDCL §§ 5-18A-6 and 5-18A-7;
(C) Small purchases as provided in SDCL § 5-18A-11;
(D) Sole source procurement as provided in SDCL § 5-18A-8; or
(E) Emergency procurement as provided in SDCL § 5-18A-9.
(SDCL § 5-18A-3)
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