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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)
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
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)
(a) There is hereby imposed as 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, in addition to the tax provided in § 37.020, a tax at 1% upon all transactions or use, storage and consumption which are subject to the State Use Tax Act, SDCL ch. 10-46, and acts amendatory thereof.
(b) Any revenue 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, furniture, fixtures and equipment (“FF&E”) on new construction and transfer to a nongovernmental fund to provide funding for the same.
(1992 Code, § 39-47.1) (Ord. 103-83, passed 12-12-1983; Ord. 78-87, passed 9-14-1987; Ord. 46-88, passed 6-20-1988; Ord. 67-88, passed 7-25-1988; Ord. 46-89, passed 5-22-1989; Ord. 70-03, passed 8-4-2003; Ord. 14-04, passed 2-9-2004; 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.
The tax is levied pursuant to authorization granted by SDCL ch. 10-52 and acts amendatory thereof, and shall be collected by the state department of revenue in accordance with the same rules and regulations applicable to the state sales tax and use tax and under any additional rules and regulations as the state commissioner of revenue shall lawfully prescribe.
(1992 Code, § 39-48) (Ord. 51-79, passed 6-4-1979)
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