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Fort Pierre, SD Code of Ordinances
FORT PIERRE, SOUTH DAKOTA CODE OF ORDINANCES
CITY OFFICIALS
CHARTER
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 34.22 TAX ON LODGING RENTALS, EATING ESTABLISHMENT SALES AND INTOXICATING LIQUOR AND MALT BEVERAGE RETAIL SALES.
   From and after January 1, 2004, there is hereby imposed an additional tax of 1%, over and above that previously imposed by § 34.03 of this chapter, upon the gross receipts from rental of lodging establishments received from transient guests; and upon the gross receipts of all sales within eating establishments; and upon the gross receipts of retail sales of intoxicating and malt beverages.
(Prior Code, § F-2-3) (Ord. 824, passed - -) Penalty, see § 34.99
Statutory reference:
   Related provisions, see SDCL Ch. 10-52A

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