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From and after the first day of July 2007, 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 by SDCL § 35-1-1, establishments where the public is invited to eat, dine or purchase carry out prepared food for immediate consumption, and ticket sales or admissions to places of amusement, athletic and cultural events. The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of Gregory, Gregory County, South Dakota, who are subject to the South Dakota Retail Occupation Sales and Service Tax, SDCL Ch. 10-45, and acts amendatory thereto.
(Ord. 197, passed 2-5-2007)
The tax is levied pursuant to authorization granted by SDCL Ch. 10-52A and acts amendatory thereto, ans shall be collected by 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.
(Ord. 197, passed 2-5-2007)
It is declared to be the intention of this subchapter 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 Ch. 10-45 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Ord. 197, passed 2-5-2007)
Any revenues received under this subchapter 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.
(Ord. 197, passed 2-5-2007)
If any provision of this section is declared unconstitutional or application thereof to any person or circumstances held invalid the constitutionality of the remainder of this section and applicability thereof to other persons or circumstances shall not be affected thereby.
(Ord. 197, passed 2-5-2007)
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any person failing or refusing to make reports or payments prescribed by §§ 32.20et seq. and the rules and regulations relating to the ascertainment and collection of the tax levied in §§ 32.20et seq. shall be guilty of a misdemeanor and upon conviction shall be fined not more than $200 or imprisoned in the municipal jail for 30 days or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL Ch. 10-45, and acts amendatory thereto, and SDCL Ch. 10-46, and acts amendatory thereto, are authorized for the collection of these excise taxes by the Department of Revenue and Regulation.
(Prior Code, § 3.08.060) (Ord. 79, passed - -1986; Am. Ord. 172, passed 8-4-2003; Am. Ord. 183, passed 8-1-2005)
(C) Any person failing or refusing to make reports or payments prescribed by §§ 32.70 through 32.75 and the rules and regulations relating to the ascertainment and collection of the tax herein levied shall be fined not more than $200 or imprisoned in the municipal jail for 30 days or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL Ch. 10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 197, passed 2-5-2007)