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§ 33.01 PURPOSE; INTERPRETATION.
   (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
§ 33.02 EFFECTIVE DATE.
   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
§ 33.03 COLLECTIONS.
   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
§ 33.04 USE TAX.
   In addition to the tax hereinbefore imposed, there is imposed an Excise Tax on the privilege of the use, storage, and consumption within the jurisdiction and territorial limits of the city of all tangible personal property purchased from and after the August 1, 1971, at the same rate as the Municipal Sales and Service Tax hereinbefore established, upon all transactions or use, storage, and consumption of tangible personal property which are subject to the State Use Tax Act, as set forth in SDCL Chapter 10-46 and as amended.
(Prior Code, § 3.14.060) (Ord. 05-14, passed - -)
Statutory reference:
   Related provisions, see SDCL Chapter 10-46
SALES AND SERVICE TAX
§ 33.15 PURPOSE; EFFECTIVE DATE.
   (A)   Purpose. The purpose of this subchapter is to provide additional needed revenue for the city imposing a tax upon sales of leases or rentals of hotel, motel, campsites, or other lodging accommodations with the municipality for periods of 28 consecutive days or less (see SDCL § 10-52A-2); sales of alcoholic beverages, as defined in SDCL § 35-1-1; establishments where the public is invited to eat, dine, or purchase and carry-out prepared food for immediate consumption; and ticket sales or admissions to places of amusement, athletic, or cultural events.
(Prior Code, § 3.16.010)
   (B)   Effective date and enactment of tax. From and after May 1, 1988, there is imposed a Municipal Retail Occupational Sales and Service Tax upon the sales of leases or rental of hotels, motels, campsites, or other lodging accommodations within the municipality for periods of 28 consecutive days or less, SDCL § 10-52A-2; sales of alcoholic beverages, as defined in SDCL § 35-1-1; establishments where the public is invited to eat, dine, or purchase and carry-out prepared food for immediate consumption; and the ticket sales or admissions to places of amusement, athletic, or cultural events.
(Prior Code, § 3.16.020)
(Ord. 88-1, passed - -; Ord. 01-15, passed - -)
Statutory reference:
   Related provisions, see SDCL §§ 10-52A-2 and 35-1-1
§ 33.16 COLLECTION.
   Such tax is levied pursuant to authorization granted by SDCL § 10-52A and shall be collected by the State Department of Revenue.
(Prior Code, § 3.16.030) (Ord. 88-1, passed - -; Ord. 02-3, passed - -)
Statutory reference:
   Related provisions, see SDCL § 10-52A
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