§ 37.003 SPECIAL TAX RATES.

   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)

§ 37.004 IMPOSITION OF ADDITIONAL TAX.

   (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

§ 37.005 COLLECTION.

   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)

§ 37.006 SPECIAL RATE FOR VENDING RECEIPTS.

   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)

§ 37.007 INTERPRETATION.

   It is declared to be the intention of this subchapter and the taxes levied under this subchapter that the subchapter shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act, SDCL ch. 10-45, and acts amendatory thereof, and that this shall be considered a similar tax except for the rate of that tax.

(1992 Code, § 39-20) (Ord. 51-79, passed 6-4-1979)

USE TAX

§ 37.020 IMPOSITION.

   There is hereby imposed a city excise tax upon the privilege of the use, storage and consumption, within the jurisdiction of the city and county of tangible personal property purchased from and after the effective date of the ordinance from which this section is derived at 1% upon all transactions for use, storage and consumption which are subject to the State Use Tax Act, SDCL ch. 10-46, and acts amendatory thereof.

(1992 Code, § 39-47) (Ord. 51-79, passed 6-4-1979; Ord. 78-87, passed 9-14-1987)