HomeMy WebLinkAboutOrdinance 25-1996 ,,• •S � �' •
ORDINANCE NO. 25-96
AN ORDINANCE AMENDING SECTION 2-59 OF THE REVISED ORDINANCES
OF THE CITY OF BROOKiNGS, SOUTH DAKOTA, AND PERTAINING TO AN
INCREASE OF ONE (1%) PERCENT OF THE MUNICIPAL SALES AND SERVICE AND
USE TAX IN THE CITY OF BROOKINGS, SOUTH DAKOTA.
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF BROOKINGS,
SOUTH DAKOTA, AS FOLLOWS, TO-WIT:
I.
Sec. 2-59. Sales and service tax; use taz.
Section 1. Purpose. The purpose of this section is to provide needed revenue for the city
and for the purposes set forth in Section 6 hereof, by imposing a municipal retail sales and use tax
pursuant to the powers granted to the municipality by the state by SDCL 10-52 entitled Uniform
Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
Section 2. Effective date. From and after the first day of January 1997, there is hereby
imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in
business a tax of two (2%) percent on the gross receipts of all persons engaged in business within
the jurisdiction of the city who are subject to the South Dakota Retail Occupational Sales and
Service Tax, SDCL 10-45, and acts amendatory thereto.
Section 3. Use Tax. From and after the first day of January, 1997, there is hereby
imposed an excise tax on the privilege of the use, storage and consumption within the jurisdiction
of the city of tangible personal property purchased, at the same rate as the municipal sales and
service tax as provided in Section 2 upon all transactions or use, storage and consumption which
are subject to the South Dakota Use Tax Act, SDCL 1-46, and acts amendatory thereto.
Section 4. Special tax rates.
(a) Sales tax on room rentals to transient grrests and on sales of alcoholic beverages.
From and after the first day of January, 1997, there is hereby imposed, in addition to the two (2%)
percent tax imposed in Section 2 hereof, an additional t� of one (1%) percent upon the sales or
leases or rentals of hotel, motel, campsites or other lodging establishments within the jurisdiction
of the city for periods of less than twenty-eight (28) days and upon the sales of alcoholic
beverages as defined in SDCL 35-1-1. A lodging establishment sha11 mean any building,
structure, property or premises kept, used, maintained, advertised or held out to the public to be a
place where sleeping accommodations are furnished in two (2) or more rental units to transient
guests. A transient guest shall be any person who resides in a lodging establishment less than
twenty-eight (28) consecutive days.
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(b) Special tax rate on food. Notwithstanding the rate of tax established in Section 2
hereof, the rate of tax upon sales of food as defined by the Food Stamp Act of 1977, as amended,
is one (1%) percent.
Section 5. Collection. Such tax is levied pursuant to authorization granted by SDCL 10-
52 and acts amendatory thereto, and shall be collected by the South Dakota Department of
Revenue in accordance with the same rules and regulations applicable to the state sales tax and
under such additional rules and regulations as the Secretary of Revenue of the State of South
Dakota shall lawfully prescribe.
Section 6. Use of Revem�e.
A. Any revenues received pursuant to Sections Two (2) and Three (3) of this Ordinance
in excess of the amount received if the rate of tax in Section Two (2) is one (1%) percent may be
used only in the following manner:
(1) Seventy-five (75%) percent of said revenues may be used only for capital
improvements which involve the construction and financing of public buildings designated by
Ordinance or Resolution of the City Commission following public hearing. The term
"construction and financing" as used herein shall include land acquisition, architectural and
engineering fees, construction costs and debt retirement. The term "public buildings" as used
herein shall include buildings owned by the city, joint county-municipal buildings, joint school
district-municipal buildings as authorized by SDCL Chapter 6-3, and buildings constructed
pursuant to a joint powers agreement with the State of South Dakota and South Dakota State
University as authorized by SDCL Chapter 1-24. Any building project authorized by the City
Commission under Section 6(a) shall be subject to referendum.
(2) Twenty-five (25%) percent of said revenues may be used only for capital
improvements, including lease-purchase agreements of realty, land acquisition, the funding of
public ambulance and medical emergency response vehicles, public hospitals, or nonprofit
hospitals with fifty or fewer licensed beds, and other public health care facilities or nonprofit
health care facilities with fifty or fewer licensed beds, the transfer to the special 911 fund
authorized by §34-45-12, the purchasing of fire fighting vehicles and equipment, and debt
retirement.
B. Any revenues received under Section Four (4) in excess of the amount which would
have been received if the rate established in Section Four (4) were the same as the rate established
in Section Two (2) may be used only for the purpose of the promotion and advertising of the city,
its facilities, attractions and activities.
Section 7. Interpretation. It is declared to be the intention of this section and the taxes
levied hereunder that the same shall be interpreted and construed in the same manner as a11
sections of SDCL Chapter 10-45, pertaining to the South Dakota Retail Sales and Service Tax,
and acts amendatory thereto, SDCL Chapter 10-52, the Municipal Non-Ad Valorem Tax Law,
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DEPARTMENT OF REVENUE
October 25, 1996
Theodore Kryger, Finance Officer
City of Brookings
PO Box 270
Brookings, SD 57006-0270 �
Dear Mr. Theodore Kryger:
This letter is in response to Brookings City Ordinance number 25-96,
which we interpret to read as follows:
As of January 1, 1997, the following items will have the listed
Brookings city tax:
2� General Sales and Use Tax Rate
1� Food as defined by the Food Stamp Act
3� Lodging Accommodations
Alcoholic Beverages
Exempt Parts and Repairs for Farm Machinery
Farm Machinery and Irrigation Equipment
Agricultural Animal Health Products and Medicines
Transportation Services
Collection and Disposal of Solid Waste
Veterinarian and Animal Specialty Services
Air Transportation
If this was not the intent of the ordinance, please contact the
Department of Revenue immediately. , If you have not done so, please
submit a certified copy of the ordinance and a certified Brookings
city map as soon as possible.
Our department will charge a $350 . 00 fee plus � . 90 per licensee to
amend the city tax. The �er licensee charge will be based upon the
number of licensees (retailers) reporting city sales tax in the
prior reporting period. The ongoing fee will be $325 . 00 per year
plus 1.8�s of the city tax collected. All fees will be deducted from
the sales tax collected.
The De�artment of Revenue will review these fees periodically to
determine if changes should be proposed.
Sincerely,
,
`- �of�C� �-°� .�
Scott C. Peterson, Director
Business Tax Division
SCP/tn
GREAT FACES.GREAT PLACES
700 Governors Drive Pierre, South Dakota 57501-2291 (605)773-3311
RESOLUTION NO. 9-97
WHEREAS, on the 11 th day of February, 1997, there was held in the City of Brookings, South
Dakota, an election for the purpose of amending Section 2-59 of the revised ordinances of the City of
Brookings, South Dakota and pertaining to an increase of one percent (1%) of the municipal sales and
service and use tax in the City of Brookings, South Dakota.
WHEREAS, the judges and clerks of said election have returned to the City Commission of the
City of Brookings the official results for the purpose of the official canvass; and
WHEREAS, the Board of Commissioners on February 18, 1997 has canvassed the results for
the purpose of determining whether the increased one percent (1%) is approved or rejected.
NOW, THEREFORE, BE IT HEREBY RESOLVED By the City Commission of the City of
Brookings, South Dakota, that the official vote at the Special City Election held February 11, 1997 was
as follows:
For Against Totals
Ward 1 444 152 596
Ward 2 306 161 467
Ward 3 431 294 725
Ward 4 364 254 618
Ward 5 361 287 648
Totals 1906 1148 3054
BE IT FURTHER RESOLVED That Ordinance No. 25-96, entitled as follows, "AN
ORDINANCE.AMENDING SECTION 2-59 OF THE REVISED ORDINANCES OF TI� CITY OF
BROOKINGS, SOUTH DAKOTA, AND PERTAINING TO AN INCREASE OF ONE PERCENT
(1%) OF THE MUlVICIPAL SALES AND SERVICE AND USE TE1X IN THE CITY OF
BROOKINGS, SOUTH DAKOTA" is declared approved by the voters of the City of Brookings.
Passed and approved this 18th day of February, 1997.
CITY OF BROOKINGS
Mayor
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DEPAR.TMENT OF REVENUE
February 28, 1997
Theodore Kryger, Finance Officer
City of Brookings
PO Box 270
Brookings, SD 57006-0270
Dear Mr. Theodore Kryger:
This letter is in response to Brookings City Ordinance number 25-96,
which we interpret to read as follows :
As of July 1, 1997, the following items will have the listed
Brookings city tax:
2% General Sales and Use Tax Rate
1% Food as defined by the Food Stamp Act
3o Lodging Accommodations
Alcoholic Beverages
Exempt Parts and Repairs for Farm Machinery
Farm Machinery and Irrigation Equipment
Agricultural Animal Health Products and Medicines
Transportation Services
Collection and Disposal of Solid Waste
Veterinarian and Animal Specialty Services
Air Transportation
If this was not the intent of the ordinance, please contact the
Department of Revenue immediately. If you have not done so, please
submit a certified copy of the ordinance and a certified Brookings
city map as soon as possible.
Our department will charge a $350 . 00 fee plus $ . 90 per licensee to
amend the city tax. The �er licensee charge will be based upon the
number of licensees (retailers) reporting city sales tax in the
prior reporting period. The ongoing fee will be $325 . 00 per year
plus 1 . 8% of the city tax collected. All fees will be deducted from
the sales tax collected.
The De�artment of Revenue will review these fees periodically to
determine if changes should be proposed.
Sincerely,
��c,a� C, ��e-�a� �,
Scott C. Peterson, Director
Business Tax Division
SCP/tn
GREAT FACES.GREATPLACES.
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700 Governors Drive Pierre, South ]�akota 57501-2291 (605)773-3311
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and acts amendatory thereto, the South Dakota Use Tax, SDCL Chapter 10-46 and acts
amendatory thereto, and that this shall be considered a similar tax except for the rate of that tax.
Section 8. Exemptions. Farm machinery and equipment, and irrigation equipment, and
parts or repairs thereof, used exclusively for agricultural purposes, and agricultural animal health
products and medicines, veterinarian services, intrastate trucking, solid waste collection and
disposal and air transportation services are hereby exempted from the provisions of this section,
the municipal sales tax ordinance, and from the computation of the amount of tax imposed by it.
Section 9. Penalty. Failing or refusing to make reports or payments prescribed by this
section and the rules and regulations relating to the ascertainment and collection of the tax herein
levied constitute a violation of this ordinance. In addition, all such collection remedies authorized
by SDCL 10-45, and acts amendatory thereto, and SDCL 10-46, and acts amendatory thereto, are
hereby authorized for the collection of any unpaid taxes.
Section 10. Separability. If any provision of this section is declared unconstitutional or
the application thereof to any person or circumstances held invalid, the constitutionality of the
remainder of the section and applicability thereof to other persons or circumstances shall not be
affected thereby.
II.
All Ordinances in conflict herewith are hereby repealed.
FIRST READING: October 15, 1996
SECOND READING: October 22, 1996
PUBLISHED: October 23, 1996
CITY OF BROOKINGS
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Mayor
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Finance Officer