A. Sales Tax: From and after January 1, 2006, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business, a tax measured by two percent (2%) on the gross receipts of all persons engaged in business within the jurisdiction of the municipality of Mitchell, Davison County, South Dakota, who are subject to the South Dakota retail occupational sales and service tax, South Dakota Codified Laws 10-45, and acts amendatory thereto.
B. Use Tax: In addition, there is hereby imposed an excise tax on the privilege of use, storage and consumption within the jurisdiction of the municipality of tangible personal property or services purchased from and after January 1, 2006, 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, South Dakota Codified Laws 10-46, and acts amendatory thereto. (Ord. 2175, 9-19-2005)
C. Vending Machines: Notwithstanding the tax rates hereinbefore established, the gross receipts reported from the operation of all vending machines including, but not limited to, pinball machines, phonographs and all other mechanical devices for amusement, shall be taxed at one percent (1%). (Ord. 1473, 5-21-1984)