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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 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)