SALES AND USE TAX
(A) Purpose. The purpose of this subchapter is to provide additional needed revenue for the city by imposing a Municipal Retail Sales and Use Tax pursuant to the powers granted the municipality by the state, by virtue of SDCL Chapter 10-52, as amended, designated as the “Uniform Municipal Non-Ad Valorem Tax Law.”
(Prior Code, § 3.14.010)
(B) Interpretation. It is declared to be the intent of this subchapter and the taxes levied hereunder, that the same shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act (SDCL Chapter 10-45), as amended, and SDCL Chapter 10-46, as amended, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Prior Code, § 3.14.070)
(Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapters 10-45, 10-46, and 10-52
From and after the first day of January 2006, there is imposed as a Municipal Retail Occupational Sales and Service Tax upon the privilege of engaging in business a tax of 2% on the gross receipts of all persons engaged in business within the jurisdiction and territorial limits of the city who are subject to the State Retail Occupational Sales and Service Tax, as set forth in SDCL Chapter 10-45, as amended.
(Prior Code, § 3.14.020) (Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapter 10-45
Such tax is levied pursuant to the authorization granted by SDCL Chapter 10-52, as amended, which tax shall be collected by the Department of Revenue of the state in accordance with the same rules and regulations applicable to State Sales Taxes, as provided for by law, and under such additional rules and regulations as the Commissioner of Revenue of the state shall lawfully make and prescribe.
(Prior Code, § 3.14.030) (Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapter 10-52
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