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Home My WebLink AboutOrdinance 21-1993 f ♦ * f ORDIHANCE N0. 21-93 AN ORDINAHCE AMEHDING SECTIOH 2-59(h) OF THE REVISED ORDIHAHCES OF THE CITY OF BROOKINGS, SOUTH DAKOTA, AND PERTAINIHG TO THE ADDITION OF EXEMPTIONS FROM THE MUHICIPAL RETAIL SALES AND SERVICE TAX OF THE CITY OF BROOKIHGS, SOUTH DAKOTA. BE IT ORDAINED BY THE GOVER1dING BODY OF THE CITY OF BROOKINGS, SOUTH DAKOTA, AS ROLLOWS, TO-WIT: I. Sec. 2-59(h) Exemvtions. Farm machinery and irrigation equipment, parts or repairs thereof, used exclusively for agricultural purposes, 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. II. All ordinances in conflict hereWith are hereby repealed. FIRST READING: September 28, 1993 SECOHD READIHG: October 5, 1993 PUBLISHED: October 11, 1993 CIT OF BROOKIHGS Mayor ATTEST: - -" ---. - ,�, Finance Officer f� CITY OF BROOKINGS City Finance Office City Hall • P.O. Box 270 Brookings, S.D. 57006 November 19, 1993 Phone (605) 692-6281 Mr. Ron Schreiner, Secretary of Revenue S.D. Department of Revenue 700 Governor's Drive Piene, SD 57501-2291 Dear Mr. Schreiner: Please find enclosed a copy of Ordinance Number 21-93 as approved by the Brookings City Commission on October S, 1993. The Ordinance was published on October 11, 1993 well over the required twenty (20) days. If there are any further questions, please feel free to contact the Brookings City Finance Office. Sincerely, � Theo C. Kryger Finance Officer TCK/sd Enclosure OBDINAHCE H0. 21-93 AH ORDIHAHCE AMEHDIftG SECTIOH 2-59th) OF THE REVISED OftDINAHCES OF THE CITY OF HRO�KIHGS, SOUTH DAKOTA, AHD PERTAIHIHG TO THE ADDITION OF EXEMPTIOHS FROM THE MUNICIPAL RETAIL SALES AND SERVICE TAX OF THE CITY OF BBOOKIHG�, SOUTH DAKOTA. BE IT ORDAIHED BY THE GOVERNING BODY OF THE CITY OF BROOKIHGS, SOUTH DAKOTA, AS FOLLOWS, TO-WIT: I. Sec. 2-59(h) Exemvtions. Farm machinery and irrigation equipment, parts or repairs thereof, used exclusively for agricultural purposes, 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. II. All ordinances in conflict herewith are hereby repealed. FIRST READIHG: September 28. 1993 SECOHD READIHG: October 5, 1993 PUBLISHED: October 11, 1993 CIT OF BRO�KIHGS Mayor ATTEST: � � —� `�---ti, �ti-�� Finance Officer C(TY OF BROOKINGS City Finance Office City Hall • P.O. Box 270 Brookings, S.D. 57006 Phone (605) 692-6281 November 19, 1993 Mr. Robert S. Nevills Revenue Agent S.D. Department of Revenue 1505 10th Avenue, S.E., Suite 1 Watertown, SD 57201-5300 Dear Mr. Nevills: Please find enclosed a copy of Ordinance Number 21-93 as approved by the Brookings City Commission on October 5, 1993. The Ordinance was published on October 11, 1993 well over the required twenty (20) days. If there are any further questions, please feel free to contact the Brool�ngs City Finance Office. Sincerely, �� Theo C. Kryger Finance Officer TCK/sd Enclosure ORDIAAHCE H0. 21-93 AH ORDIHAHCE AMEHDIHG SECTIOH 2-59(h) OF THE REVISED ORDIHAHCES OF THE CITY OF BROOKIHGS, SOUTH DAKOTA, AHD PERTAINIHG TO THE ADDITION OF EXEMPTIOAS FROM THE MUHICIPAL RETAIL SALES AHD SERVICE TAX OF THE CITY OF BROOKIHGS, SOUTH DAKOTA. BE IT ORDAIHED BY THE GOVERftING BODY OF THE CITY OF BROOKINGS, SOUTH DAKOTA, AS FOLLOWS, TO-WIT: I. Sec. 2-59(h) �xemotions. Farm machinery and irrigation equipment, parts or repairs thereof, used exclusively for agricultural purposes, are hereby exempted from the nrovisions of this section, the Municipal Sales Tax Ordinance, and from the computation of the amount of tax imposed by it. IZ. Al1 ordinances in conflict herewith are hereby repealed. FIRST READIHG: September 28, 1993 SECOAID READIHG: October 5, 1993 PUBLISHED: October 11, 1993 CIT OF BROOKIAGS � Mayor ATTEST: ---� —� '��.' / /; �''��/� Finance Officer . , , � �v,,,.�. _,,, .,..: . ,n e - � ,..,,>�:,..,., . ..� <s,.,�r;�,�x,��,..��,�� ,� ,_ _ �. �� , , � � �, �i�,� �� ilMl � � � �F ��i; rb � '�y �� /"�� _ �_ �� r ,��. ,. F' � _ `�' d`��?�a�^�✓'ka�,��-'�'1h�3��vs� '�'�"'. . . �",�iMx ,T�e ,,,,.,,e. �w P/' . „F�, ,��ba �> /'��„�� ,,,, , , . /„�. �,�it��.,r��`"3��'�� ",�. ��' ., , � „ : , ,,..% � � ,. , ,'� , DEPARTMENT OF ftEVENUE November 23 , 1993 Theo C. Kryger, Finance Officer City of Brookings PO Box 270 Brookings, South Dakota 57006 Dear Mr. Kryger: We have received Brookings City Ordinance number 21-93 and interpret it to read as follows: Effective January 1, 1994 the city of Brookings will exempt the following from the Brookings city sales tax: Farm Machinery & Irrigation Equipment Parts or Repairs for Farm Machinery If this is not the intent of the ordinance, please let us know immediately. Our department will charge a $350. 00 fee plus $1. 50 per licensee to initiate the city tax. The per licensee charge will be based upon the number of licensees �retailers) with a zip code equal to the city. The ongoing fee will be $325. 00 per �ear plus 1.250 of the Brookings city tax collected. These fees will be deducted from the tax collected. The De�artment of Revenue will review these fees periodically to determine if changes should be proposed. Sincerely, ��,�-��, °� � Roger Novotny, Director Business Tax Division RN/jc GREATFACES.GREATPLACES ��e��. �;, . ,,, H,�,., � a n� :,�,, »,��s�� ,�� ,�� , , �� "i� ��ii s eakbn,R -��,�y�� •,.�. l v�.v/i, �sx , ��-�„�.av'. ., .. '..�'.: , .', ,,;:' ii.r: v&��.:�w�'�.��y ��C'v&'vs�,.��aT�,.,.��3:.a. � ' .. . . . .. . . . . . 700 Governors Drive Pierre, South Dakota 57501-2291 (605) 773-3311