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§ 35.05 EXCISE TAX IMPOSED.
   In addition, there is hereby imposed an excise tax on the privilege of the use, storage and consumption within the jurisdictions of the town of tangible personal property, at the same rate as the municipal sales and service tax upon all transactions or use, storage and consumption which are subject to the South Dakota Use Tax Act, SDCL § 10-46 (1967).
(1992 Code, § 11-1-5) (Ord. 31, § 12-1.6, passed 10-1-1975)
§ 35.06 LODGING TAX IMPOSED.
   (A)   Tax. There is hereby imposed a tax of 2% upon the gross receipts from rental of lodging establishments received from transient guests.
   (B)   Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context indicates or requires a different meaning.
      LODGING ESTABLISHMENTS. Any building, structure, property or premises kept, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in 2 or more rental units to transient guests, or space which is provided for transient persons to park transportable, recreational, housing or camping facilities in travel parks.
      TRANSIENT GUEST. Any person who resides in a lodging establishment less than 30 consecutive days. The tax shall be imposed on all lodging establishments within the jurisdiction of the Town of Keystone.
(1992 Code, § 11-1-7) (Ord. 31, § 12-1.7, passed 10-1-1975; Am. Ord. 31, § 12-1.7a, passed 10-1-1975; Am. Ord. 62, passed 2-17-1988)
§ 35.07 INTRASTATE TRANSPORTATION RECEIPTS SUBJECT TO TAX.
   There are specifically included in the provisions of this subchapter and the computation of the amount of tax imposed by it, the gross receipts from the sale, furnishing or service of transportation which is intrastate in nature at the hereinbefore amount provided of 2%.
(1992 Code, § 11-1-8) (Ord. 31, § 12-1.8, passed 10-1-1975)
§ 35.08 SPECIAL SALES TAX RATE.
   (A)   There is hereby imposed an additional tax in the amount of 1% upon sales or leases or rentals of hotel, motel, campsite or other lodging accommodations within the municipality for periods of less than 30 days; sales 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 or cultural events.
   (B)   This 1% tax shall be in addition to the rate of tax established above.
(1992 Code, § 11-1-9) (Ord. 62, § 9, passed 2-17-1988)
§ 35.09 USE OF REVENUE.
   Any revenue received under this subchapter from the additional 1% tax imposed 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 the facility and the promotion and advertising of the town, its facilities, attractions and activities.
(1992 Code, § 11-1-10) (Ord. 62, § 10, passed 2-17-1988)
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