§ 37.118 COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX.

   All costs incurred by the city or the city finance office pursuant to this subchapter will be paid from occupancy taxes collected under this subchapter. The costs may not exceed 2.5% of the amount of tax collected annually.

(Ord. 30-12, passed 4-16-2012)

§ 37.119 PAYMENT OF OCCUPATIONAL TAX PROCEEDS.

   Once the occupational tax has been collected, the city finance office will subtract its administrative costs and make payment of funds to any entity for which the city has contracted or entered into agreement for the implementation of the activities authorized by this subchapter and Resolution(s) No. 13-12 and No. 69-23.

(Ord. 30-12, passed 4-16-2012; Ord. 84-23, passed 9-12-2023)

§ 37.120 SEVERABILITY.

   Should any section, clause or provision of this subchapter be declared by the courts to be invalid, the same will not affect the validity of the subchapter as a whole or any part thereof, other than the part declared to be invalid.

(Ord. 30-12, passed 4-16-2012)

PROPERTY TAX REBATE CRITERIA

§ 37.135 GENERAL.

   When a property tax rebate is included in the city’s budget, no rebate shall be paid unless the owner of eligible owner-occupied single-family dwelling property has complied with the provisions of this subchapter.

(1992 Code, § 39-150) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.136 COMPLIANCE WITH STATE LAW.

   Property tax rebates budgeted by the city shall be paid for non-ag owner-occupied single-family dwellings.

(1992 Code, § 39-151) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.137 TAXES TO BE PAID.

   In addition to the above requirement, no city property tax rebate shall be paid for any property for which taxes and assessments due have not been paid in full to Minnehaha County and Lincoln County treasurers on or before October 31 of the year in which they are payable.

(1992 Code, § 39-152) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.138 PAYMENT BY DECEMBER 31.

   Any authorized rebate shall be paid not later than December 31.

(1992 Code, § 39-153) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

ABATEMENT OR REFUND OF ASSESSMENT