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HomeMy WebLinkAboutOrdinance 26-1992 - Died due to lack of a second _ � .: , C , . ORDINANCE NO. ��, ��� 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 TAX ON ROOM RENTALS, S.ALES OF ALCOHOLIC BEVERAGES AND SALES OF PREPARED FOOD 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: Sec. 2-59 . Sales and service tax; Use tax; Additional tax. (a) Purpose. The purpose of this section is to provide addi- tional needed revenue for the City of Brookings, Brookings County, South Dakota, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the State of South Dakota, by SDCL 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto. (b) Effective date. From and after the first day of January, 1989, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax of one (1 ) percent on the gross receipts of all persons engaged in business within the jurisdiction of the City of Brookinqs, Brookings County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 , and acts amendatory thereto. (c) Use tax. In addition, 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 or services purchased from and after the first day of January, 1989, at the same rate as the municipal sales and service tax as pro- vided in subparagraph (b) upon all transactions or use, storage and consumption which are subject to the South Dakota Use Tax Act, SDCL 10-46 , and acts amendatory thereto. (d) Additional tax on room rentals to transient guests; on sales of alcoholic beverages and on sales of prepared food. From and after the first day of January, 1989, there is hereby imposed in addition to the one (1 ) percent tax imposed in subparagraph (b) hereof, an additional tax 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 af Brookings for periods of less than twenty-eight (28) days; upon the sales of alcoholic beverages as defined in SDCL 35-1-1; and upon sales of prepared food at establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption. A lodging establishment shall mean any building, , , �1 structure, property or premises kept, used, maintained, adver- tised 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. From and after the first day of July, 1993 , there is hereby imposed in addition to the one (1 ) percent tax imposed in sub- paragraph (b) hereof, an additional tax of one (1 ) percent upon sales of prepared food at establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption. 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 Secre- tary of Revenue of the State of South Dakota shall lawfully pre- scribe. Use of revenue. Any revenues received under subparagraph (d) of this section in excess of the amount which would have been received if the rate established in subparagraph (d) of this sec- tion were the same as the rate established in subparagraph (b) 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 adver- tising of the municipality, its facilities, attractions and acti- vities. Interpretation. It is declared to be the intention of this ordinance and the taxes levied hereunder that the same shall be interpreted and construed in .the same manner as all sections of the South Dakota Retail Occupational Sales and Service Act, SDCL 10-45 and acts amendatory thereto and the South Dakota Use Tax, SDCL 1U-46 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate of that tax. Exemptions. Farm machinery and irrigation equipment, parts or repairs thereof, used exclusively for agricultural pur- poses and agricultural animal health products and medicines, 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. The gross receipts upon sales of food as defined by the Food Stamp Act of 1977, as amended January l , 1983, are hereby exempt from the provisions of this section , the Municipal Sales Tax Ordinance, and from the computation of the amount of tax imposed by it. -2- � '+ - - �. . � Penalty. Any person failing or refusing to make reports or payments prescribed by this ordinance and the rules and regula- tions relating to the ascertainment and collection of the tax herein levied shall be guilty of a violation of city ordinance and upon conviction shall be fined not more than Two Hundred Dollars ($200.00) . 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 these excise taxes by the Department of Revenue. 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 remain- der of the ordinance 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 20, 1992 SECOND READING: November 17, 1992 PASSED AND APPROVED: Died due to lack of a second CITY OF BROOKII�GS :� Ma Y ATTEST: -3-