Loading...
§ 31.04 COLLECTION.
   The tax is levied pursuant to authorization granted by SDCL § 10-52 and acts amendatory thereto, and shall be collected by the State Department of Revenue and Regulation in accordance with the same rules and regulations applicable to the state sales tax and under additional rules and regulations as the Secretary of Revenue and regulation of the state shall lawfully prescribe.
(Ord. 7.3, passed 10-3-2006)
§ 31.05 INTERPRETATION.
   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 State Retail Occupational Sales and Service Act, SDCL § 10-45, and acts amendatory thereto and the State Use Tax, SDCL § 10-46 and acts amendatory hereto, and that this shall be considered a similar, tax except for the rate thereof to that tax.
(Ord. 7.3, passed 10-3-2006)
MUNICIPAL GROSS RECEIPTS TAX
§ 31.10 PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the Municipality of Hermosa, Custer County, South Dakota, by imposing a municipal gross receipts tax pursuant to the powers granted to the municipality by the State of South Dakota by SDCL § 10-52A, and acts amendatory thereto.
(Ord. 31.06, passed 3-6-2018)
§ 31.11 EFFECTIVE DATE AND ENACTMENT OF TAX.
   From and after July 1, 2018, 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, 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. The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of the Municipality of Hermosa, Custer County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL § 10-45 and acts amendatory thereto.
(Ord. 31.06, passed 3-6-2018)
§ 31.12 COLLECTION.
   Such tax is levied pursuant to authorization granted by SDCL § 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue in accordance with the same rules and regulations applicable to the State Sales Tax and such additional rules and regulations as the Secretary of Revenue of the State of South Dakota shall lawfully prescribe.
(Ord. 31.06, passed 3-6-2018)
§ 31.13 INTERPRETATION.
   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 Tax, SDCL § 10-45 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate of that tax.
(Ord. 31.06, passed 3-6-2018)
Loading...