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There is hereby imposed as a city retail occupational sales and service tax upon the privilege of engaging in business a tax of 1% on the gross receipts of all persons engaged in business within the jurisdiction of the city and county, who are subject to the state retail occupational sales and service tax, SDCL ch. 10-45.
(1992 Code, § 39-16) (Ord. 51-79, passed 6-4-1979; Ord. 96-82, passed 8-23-1982; Ord. 114-82, passed 11-1-1982; Ord. 78-87, passed 9-14-1987)
(a) There is hereby imposed as a city retail occupational sales and service tax upon the privilege of engaging in business, in addition to the tax imposed by § 37.001, a tax measured by 1%of the gross receipts of all persons engaged in business within the jurisdiction of the city and county, who are subject to the state retail occupational sales and service tax, SDCL ch. 10-45, and acts amendatory thereto.
(b) Any revenues received under division (a) above shall be deposited to the city treasury in a fund designated for the capital improvements as outlined within § 36.034 and defined as capital by the city’s accounting manual, debt retirement and furniture, fixtures and equipment (“FF&E”) on new construction and transfer to a nongovernmental fund to provide funding for the same.
(1992 Code, § 39-16.1) (Ord. 103-83, passed 12-12-1983; Ord. 132-84, passed 10-22-1984; Ord. 90-85, passed 10-28-1985; Ord. 78-87, passed 9-14-1987; Ord. 46-88, passed 6-20-1988; Ord. 46-89, passed 5-22-1989; Ord. 99-91, passed 12-23-1991; Ord. 101-96, passed 9-3-1996; Ord. 70-03, passed 8-4-2003; Ord. 14-04, passed 2-9-2004; Ord. 82-05, passed 8-5-2005; Ord. 152-06, passed 11-20-2006; Ord. 116-08, passed 9-15-2008)
Editor’s note:
It should be noted that notwithstanding any provision of Ord. 14-04 to the contrary, the second penny sales use tax of .92% established pursuant to Ord. 70-03 and codified in §§ 37.002 and 37.021 has been in effect from and after January 1, 2004, to the current date, and shall remain at that rate until changed by duly adopted action by the city council.
Notwithstanding the rate of tax established in §§ 37.001 and 37.002, from and after March 1, 1992, the rate of tax upon sales of leases or rentals of hotel, motel, campsites or other lodging accommodations within the city for periods of less than 28 consecutive days; sales of alcoholic beverages as defined in SDCL 35-1-1; sales of establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption; ticket sales or admissions to places of amusement, athletic or cultural events is 3%. Any revenues received from the tax imposed in this section in excess of 2%, but not more than 3%, shall be used only for the purpose of land acquisition, architectural fees, construction costs, zoo maintenance and operational expenses, and payment for an entertainment center and a convention center, including maintenance, staffing and operations of these facilities and the promotion and advertising of the city, its facilities, attractions and activities.
(1992 Code, § 39-17) (Ord. 51-79, passed 6-4-1979; Ord. 99-91, passed 12-23-1991; Ord. 150-95, passed 12-4-1995; Ord. 79-10, passed 12-13-2010)
(a) From and after January 1, 1996, there is hereby imposed in addition to the taxes imposed by §§ 37.001, 37.002 and 37.003, an additional 1% tax upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging within the city for periods of less than 28 consecutive days.
(b) All revenues received under this section shall be used for funding Experience Sioux Falls, a South Dakota nonprofit corporation as the Destination Marketing Organization (DMO) and Convention & Visitors Bureau (CVB) for the City of Sioux Falls.
(1992 Code, § 39-17.1) (Ord. 150-95, passed 12-4-1995; Ord. 72-22, passed 7-5-202
The tax imposed in this subchapter shall be collected by the state department of revenue in accordance with the same rules and regulations applicable to all other state sales tax and under any additional rules and regulations as the state secretary of revenue shall lawfully prescribe.
(1992 Code, § 39-18) (Ord. 51-79, passed 6-4-1979; Ord. 150-95, passed 12-4-1995)
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