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(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)
Notwithstanding any other provision of this subchapter, the rate of city sales tax on the gross receipts from vending machines, including but not limited to pinball machines, video games, phonographs and all other mechanical devices for amusement, shall be limited to 1% of the gross receipts.
(1992 Code, § 39-19.1) (Ord. 12-84, passed 1-23-1984)
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