HomeMy WebLinkAboutOrdinance 18-1988 � , . .
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ORDINANCE N0. 18-�38
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:
Sec . 2-59. Sales and service tax; use 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 two (2) percent on the gross receipts of all persons engaged
in business within the jurisdiction of the City of Brookings ,
Brookings County, South Dakota, who are subject to the South Dakota
Retail Occupational Sales and Service Tax, SDCL 10-45 , and aets
amendatory thereto.
(e) 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 pur-
chased from and after the first day of January, 1989 , at the same
rate as the municipal sales and service tax as provided in sub-
paragraph (b) upon all transactions or use , storage and consump-
tion which are subject to the South Dakota Use Tax Act , SDCL 1 -46 ,
and acts amendatory thereto.
(d) Additional tax on room rentals to transient guests and on
sales of alcoholic bevera es . From and after the first day of
January, 19 9, there is hereby imposed in addition to the two (2)
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 juris-
diction of the City of Brookings 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 shall mean any
building, structure , property or premises kept , used , maintained ,
advertised or held out to the publie to be a place where sleeping
accommodations are furnished in two (2) or more rental units to
transient �uests . A transient guest shall be any person who
resides in a lodging establishment less than twenty-eight (28)
consecutive days .
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(e) 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.
(f) Use of revenue. Any revenues received under subparagraph
(d) of this section in exeess 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 the promotion and advertising of
the City of Brookings , its facilities , attractions and activities .
( g) 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 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 10-46 and acts amendatory thereto, and that this shall be
considered a similar tax except for the rate of that tax .
(h) Exemptions . Farm machinery and irrigation equipment ,
parts or repairs thereof, used exelusively 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 from selling food� as defined by
the Food Stamp Aet of 1977 , as amended January 1 , 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 .
( i ) Penalty. Any person failing or refusing to make reports
or payments prescribed by this section and the rules and regula-
tions relating to the aseertainment and collection of the tax
herein levied shall be guilty of a violation of a city ordinance
and upon conviction shall be fined not more than one hundred
dollars ($100. 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.
( j ) 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.
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FIRST READING: August 30, 1988
SECOND READING : September 13 , 1988
PASSED AND APPROVED: September, 13, 1988
DEFEATED BY THE ELECTORATE NOVEMBER 15, 1988
o� gR00K�� CITY OF BROOKINGS
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City Finance 0 '
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FOOD STAMP PROGRAM 7 USCS S 2012 /� t
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waived by the Secretary where such waivcr will improve the aciministra- � �
� tion of the program. `
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� (d) "Coupon" means any coupon, stamp, or ty�e of certificate issued `
! pursuant to the provisic�ns of this Act [7 USCS §§ 2011 et se �'
- q.).
� (e) "Coupon issuer" means any office of the State agency or any person, `
partnership, corporatioii, organization, political subdivision, or other entity �
� with which a State agency has contracted for, or t�� which it has delegated ���
functional responsibility in connecti�m with, the is�uance ��f coupons to
• households.
(� "Drug addiction or alcoholic treatment and rehabilitation program" ''
means any such program conducted by a private non�rofit organization or ��'�
institution which is certified by the State agency or agencies designated by
the Governor as responsible for the administration ��t� the State's �rograms
for alcohoiics and drug addicts ��urtivant tc� Public Law 91-616 (Compre-
hensive Alcohol .Ahuse and Alcohr!i.;m Yreventi��n, Trcatment, and Reha-
bilitation Ac[ of 1970) anc� Publi� La��� �>2-255 �Drug Abusc O(iicc and
Treatment Act of� 1972) as proviciinr trc.i�n�cnt that can Icad t<� the
rehabili[ation of drug addicts c,r alrt�h<�lirs.
O "Food" means (() any fooci or fi�uei pr<�duct ti�r home consumption
escept a co olic bcveragEs, tobacc��, anci h��t f�x�ds ��r hot fc�od products
ready f��r immediate ronsum�tiun ��ther- ihan th�ne auth�►rized punuant to
clauses (3), (4), (5), (7), and (b) of this subsecti��►i, (2) seeds and plants for
use in gardens to produce food for the personal consumption of the eligible
household, (3) in the case of those persons who are sixty years of age or
over or who receive supplemental securit5� incorne benefits under title XVI
of the Social Security Act [42 USCS �§ 1381 et sey.], and their spouses,
meals prepared by and served in senior ritizens' centers, apartment build-
ings occupied primarily by such �crsons, �ublir or private nonprofit
establishments (eating or othenvise) that f'eed tiuch }�ersons, rrivate estab- �
lishments that contract with the appro�riate agency of the State to offer ;�:�
meals for such persons at concessional �rices, and meals prepared for and '��;
served to residents of federally subsidized housing for the elderly, (4) in the
� case of persons sixty years of age or over and persons who are physically `
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or mentally handicapped or otherwise so disahled triat they are unable ;�
adequately to prepare all of their meals, meals prepared for and delivered '
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I �� to them (and their spouses) at their home by a �ublic or private nonprofit
, organization or by a private establishment that contracts with the appropri- '`'�
ate State agency to perform such services at con�essional prices, (5) in the
case of narcotics addicts or alroholics served by drug aduiction or alco-
� holic treatment and rehabilitation programs, meals �re�ared and scrved �''
under such rr�grams, (6) in the catic e�l c���rtain c�ligible h��useholds livin� in �
� Alaska, equi�ment for pr�curing foud hy hunting an�l fishing, such as nets,
hooks, rods, harpoons, and knivcs (hut not eyuij�ment for purposes of
transportation, rl��thing, or shelter, ancl n��i f r�c°urms, amrnuniti<�r�, �i��d
explosives) if the Serrct;ir�� determine� th:�l ��!��h h��u�eh�ilds are I����iteci in
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'•- 7 USCS § ZO12 AGRICULTURE
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an area of the State where it is extremely difficult to reach stores selling '
food and that such households dePend to a substantial extent upon hunting
and fishing for subsistence, (7) in the case of disabled or blind recipients of
� benefits under title II or title XVI of the Social Security Act [42 USCS
� §§ 401 et seq., 1381 et sey.] w•hci are residents in a public or pri��ate
; ,? nonprofit group living arrangrment that serves no more than sixteen
residents and is rcrtifi��l by ttie aE��ropriate State ag�ncy c�r agenries unJer
regulations issued uncier sertion 1616(e) of th� Surial Security Act [�2
,r USCS § 1382c(e)], meals �rcparc.l and served under surh arrangement. ai�d
(8) in the case ��f u��men and chilclrcn tem�uraril�� rr�i�in�� in �ublir or
� privat� nonprotit shrltcrs ti�r hattrrccl «omen and �hilJr�n, meals �rep:�red
and served, by such shclt�r�.
' (h) "Fi�ud stcunr �rcr�rain" n�canti thc rrc��r.��n r�,cr:ttr�' �•urtivant t�� the
,; rrcrvisiuns cif thi, :1rt [7 U�CS ti� �OI 1 �t ,�•y.�. .
� (i) "lfuttsehcil�" mr.tn�, (1) an in�li�i�lual ��hu li�r� al��nr .�r whc,. while
�' living with othcrs. �u�tcirt�.iril} ��urchascs tixi�l :uze1 ��r�rares mea�; ti�r
� �f' home consum�ticm tie�.►ratc :uui a��art frc�m tl�r ��ther�, �,r (?) a �;roup uf
y�' individuals ��Ito li��� lu�r�hrr .in�l rustc�munly rurrh:isc ti�ud �u�cl rreE�urc
�' meals t��gcthcr tiir hum� rc�mun;��tiun: cxrc�t that �arrnts an�i rhildrrn, or
t siblings, wh<� live togelher shall bc trrated a� a �r<�u� ��f indi�'iclu�l, ��'hc�
'- � cu�tomsirily rurchasr .inc1 rrc�:irc mcals togcther fon c��m� ��nsumption
even if thcy de� ni�t cfu sc�, unlrss o��e ��f thc �arcnts, ��r siblin�s, is an
� cicicrly or disahl«i ni�mhrr. N��twithstan�iing rlau�� (I 1 ��t' thc ��rrreding
sentence, an incii�idu.il wh�i liv�s ���ith c�thcrs, w�ho is �i�t} ���:irs of .ige c�r
� olcler, and whu is un:ible te� �urrhase li�c�d and �re�are mcals berause ,uch
: indiviclua) suffcrs. as �crtiticcl b�� .i lircnscd �h��sirian. frc�r�� a di.at�iliry
' which woulcl be rc�mi�l�rcci a rrrm:�n�iit disabilit�� uncirr scrtion 2?11i) of
' � the Social Sccurit�� A�t (�l? U.S.C. 421(i) [42 USCS $ -l'_1(i))) or from .�
severe, permanent, a���i a��;ibling rh�siral e�r mcntal intirmit�• :�•hich is not
symptomatic c�f a J�.eas� sh:�ll he considered, together ��•ith �nv of the
others who is th� �r��uuu c�f suctt indi��idual, an in�1i�idual h��usehold.
�� without regard tc, thc rurrhasz �,f fc�ud and �reraratic�n �,f mr:sls, if thc
income (as deternun�d unei�r s�rti�m 5(c1) [7 USCS � �01�(�ilJ) c�f the
1 others, excludir.e thr s�e�use, cic�rs ne>t �rcerd the �uvert� line, as described
in section 5(r)ll) [' L�SCS � '_Ol�(�)(1)], b�� mc,re than 6� ��r centum. In
no evcnt shall ai�� in.ii�idual ��r �.;rc�ur ��f indi�•i�ivals cc,nstitute a house-
huld if they resi�r in ai� instituti���� ��n c��ardine hut►sc, ��r else li�e ���ith
��thrrs and �a�• cc�mr�•n,ati��►� t�� �h� nthrrs ti►r mral�. Fur th� pur�c�ses of'
this subsrctiun, resi�l�nts ��t� frel�r:ill� subsie�it.cJ huu�in�: ti�r the elderly,
� disabl�d ar blin�l r:ciriri�ts uf hri�etit� under titl� li ur title �i�'I ��f the
Si�rial Secunt� :��t [-i_' l'SCS �� �ll)I �t ,cy.. ��r 1:�I et xy.) ���ho are
resi�ents in :� �uhL� �,r �,n��at� !i�n�E,n,tit �zrc�u�, li�in�; arr:3ll��f11tI1I thai
ser�•es nci m��rc than .i�trrn rr,i�;�nt� :in�i i� :rr�iti«l h� th: :ir�r���riat�
St:itr a�rnr�' ��r ;���».i�s un�lrr rr�ul:itiun. is�u�•�i un�icr ,c�tiun lhlb�el ��f
the Suri;il ��•runt�, �.t (�.'_ l'�l•ti ` 1 ;`��r(r)�. IrniE,��r:ir� r«idr��ts ��t�
�uhli� c�r �,ri��.ilr n,,n�,r�,1it .hrl�rr, t��,r h:ittrrrci �►�i�mrn a���1 �hil�iren. :���d
;'t,