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It is declared to be the intention 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’s chapter on retail sales and service tax, SDCL 10-45 and acts amendatory thereto, and the state’s use tax, SDCL Chapter 10-46 and acts amendatory hereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Ord. 434, passed 8-1-2005)
BED, BOARD, AND BOOZE TAX
From and after January 1, 2005, there is hereby imposed a municipal gross receipts tax of 1% upon the gross receipts from the sale of leases or rentals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than 28 consecutive days, the sale 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 and cultural events. The tax applies to the gross receipts of all persons engaged in business within the jurisdiction of the municipality who are subject to the state’s retail sales and service tax, SDCL Chapter 10-45, and acts amendatory thereto.
(Ord. 424, passed 8-3-2004)
Such tax is levied pursuant to authorization granted by SDCL Chapter 10-52A and acts amendatory thereto, and shall be collected by the state’s Department of Revenue and Regulation in accordance with the same rules and regulations applicable to the state sales tax and under such additional rules and regulations as the state’s Secretary of Revenue shall lawfully prescribe.
(Ord. 424, passed 8-3-2004)
It is declared to be the intention 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’s chapter on retail sales and service tax, SDCL 10-45, and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Ord. 424, passed 8-3-2004)
Any revenues received under this subchapter may be used only for the purpose of land acquisition, architectural fees, construction costs, payment for civic center, auditoriums, or athletic facility buildings, including the maintenance, staffing, and operations of such facilities, and the promotion and advertising of the municipality, its facilities, attractions, and activities.
(Ord. 424, passed 8-3-2004)
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