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TAX INCREMENTAL DISTRICTS
This subchapter is adopted pursuant to the authority granted to municipalities under SDCL ch. 11-9 to create tax incremental districts. The city may create tax incremental districts for any of the purposes allowed by SDCL ch. 11-9. Nothing in this subchapter shall limit the city's ability to utilize tax incremental districts unless specifically stated herein.
(Ord. 64-13, passed 10-15-2013)
(a) Application fee. Any applicant under this subchapter shall submit a nonrefundable application fee with the completed application form in the amount of $2,500.
(b) Payment processing and administration fee. A processing and administrative fee of $250 per reimbursement payment made during the reimbursement period shall be recovered by the city of
Sioux Falls from the tax incremental district revenue reimbursement.
(c) All direct costs incurred by the city in the evaluation of an application under this subchapter shall be reimbursed by the applicant in a timeframe established by the city.
(Ord. 64-13, passed 10-15-2013)
The Community Development Department shall be responsible for:
(a) Evaluating each application under this subchapter and providing a recommendation to the planning commission and city council for consideration.
(b) Creating a project plan and district boundary maps.
(c) Presenting the request at all public hearings.
(Ord. 64-13, passed 10-15-2013)
(a) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.999.
(b) Retail sales and service tax. Any person failing or refusing to make reports or payments prescribed by §§ 37.001 through 37.007 and the rules and regulations relating to the ascertainment and collection of the tax levied in §§ 37.001 through 37.007 shall be guilty of a violation of a city ordinance and upon conviction shall be punished as provided in § 10.999. In addition, all collection remedies authorized by SDCL ch. 10-45 and acts amendatory thereof are hereby authorized for the collection of these taxes by the department of revenue.
(1992 Code, § 39-21)
(c) Use tax. Any person failing or refusing to make reports or payments prescribed by §§ 37.020 through 37.023 and the rules and regulations relating to the ascertainment and collection of the tax levied in §§ 37.020 through 37.023 shall be guilty of a violation of a city ordinance and upon conviction shall be punished as provided in § 10.999. In addition, all collection remedies authorized by SDCL ch. 10-46, and acts amendatory thereof are hereby authorized for the collection of these excise taxes by the department of revenue.
(1992 Code, § 39-50)
(d) Lodging establishment occupation tax. All remittances of occupancy tax collected pursuant to §§ 37.113 through 37.120 will be due and received in the office of the city finance office on or before the 20th day of the month following the month for which the occupancy tax remittances are due. All amounts that are not received on or before the 20th day of the month will be charged a late fee in the amount of 10% of the total amount due. In the event the delinquent tax and late fee is not paid in full within 60 days of delinquency, a $200 administrative collection fee shall be imposed on the 61st day of delinquency and each month thereafter the tax and late fee remains unpaid. Failure to pay the tax will also constitute a violation of §§ 37.113 through 37.120 and subject the violator to the penalty provisions of § 10.999. Each month that the payment is overdue will constitute a separate offense. Any unpaid balance under §§ 37.113 through 37.120 and this section will constitute a lien upon the property owned by the lodging establishment or user of space being taxed and will become a lien against and will run with the property and may be enforced and collected in the same manner as other unpaid real property taxes and assessments. The city finance director will certify all unpaid amounts or balances to the county treasurer for collection in the same manner as general property taxes are collected. Further, the city will have the ability to deny the issuance of any permits or license or any renewals thereof to any lodging establishment or premises that fails to conform to the provisions of §§ 37.113 through 37.120 and this section including, but not limited to, building permits, malt beverage licenses, and liquor licenses. Nothing within the body of §§ 37.113 through 37.120 may be construed as limiting any other rights which the city has or may pursue in seeking collection of monies received but not paid under the terms of §§ 37.113 through 37.120. In the event that this tax becomes subject to supervision by the state through the state's department of revenue, any rights which the city has herein will be deemed cumulative to any powers which inure to the benefit of the state.
(e) Occupancy tax. All remittances of occupancy tax collected pursuant to §§ 37.190 through 37.201 will be due and received in the office of the city finance office on or before the 20th day of the month following the month for which the occupancy tax remittances are due. All amounts that are not received on or before the 20th day of the month will be charged a late fee in the amount of 10% of the total amount due. In the event the delinquent tax and late fee is not paid in full within 60 days of delinquency, a $200 administrative collection fee shall be imposed on the 61st day of delinquency and each month thereafter the tax and late fee remains unpaid. Failure to pay the tax will also constitute a violation of §§ 37.190 through 37.201 and subject the violator to the penalty provisions of § 10.999. Any unpaid balance under §§ 37.190 through 37.201 and this section will constitute a lien upon the property owned by the business or user of space being taxed and will become a lien against and will run with the property and may be enforced and collected in the same manner as other unpaid real property taxes and assessments. The finance director will certify all unpaid amounts or balances to the county treasurer for collection in the same manner as general property taxes are collected. Further, the city will have the ability to deny the issuance of any permits or license or any renewals thereof to any business or premises that fails to conform to the provisions of §§ 37.190 through 37.201 and this section including, but not limited to, building permits, malt beverage licenses, and liquor licenses. Nothing within the body of §§ 37.190 through 37.201 may be construed as limiting any other rights which the city has, or may pursue in seeking collection of monies received but not paid under the terms of §§ 37.190 through 37.201. In the event that this tax becomes subject to supervision by the state through the state's department of revenue, any rights which the city has herein will be deemed cumulative to any powers which inure to the benefit of the state.
(1992 Code, § 39-190)
(Ord. 51-79, passed 6-4-1979; Ord. 78-10, passed 11-15-2010; Ord. 30-12, passed 4-16-2012; Ord. 72-22, passed 7-5-2022)