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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
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)
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)
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)
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)
Any revenues received under this subchapter may be used only for the purpose of land acquisition, architectural fees, construction costs, payment for civic centers, 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. 31.06, passed 3-6-2018)
(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) In addition to the penalty in division (A) above, for §§ 31.01 through 31.05, all the 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.
(C) In addition to the penalty in division (A) above, for §§ 31.10 through 31.14, any person failing or refusing to make reports or payments prescribed by the subchapter 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 $2,000 or imprisoned in the municipal jail for 30 days or both such fine and imprisonment. In addition, all such collection remedies authorized by SDCL § 10-45, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.
(Ord. 7.3, passed 10-3-2006; Ord. 31.06, passed 3-6-2018)