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HomeMy WebLinkAboutOrdinance 08-1984 . , ' . . .� � ►� • . , . ORDINANCE N0. 8-84 AN ORDINANCE AMENDING MUNICIPAL SALES TAX ORDINANCE SECTION 2-59 TO PROVIDE FOR AN ADDITIONAL TAX OF ONE (1) PER CENT ON ROOM RENTALS TO TRANSIENT GUESTS AND ON THE SALES OF ALCOHOLIC BEVERAGES . BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF BROOKINGS that Section 2-59 of the Revised Ordinances of the City of Brookings , be and the same is hereby amended to read as follows , to-wit: Sec. 2-59. Sales and service tax; use tax. (a) Pur ose. The purpose of this section is to provide add'itional needed revenue for the City of Brookings, Brookings County, South Dakota, by imposing a munici- pal 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 anuary, , there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax of one per cent on the gross receipts of all persons engaged in busi- ness 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 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 purchased from and after the first day of January, 1982 , at the same rate as the municipal sales and service tax as provided in sub-paragraph (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 and on a es o co o ic everages . rom an a ter t e irst ay o u y, , t ere is hereby imposed in addition to the one per cent tax imposed in sub- paragraph (b) hereof, an additional tax of one per cent upon the sales of leases or rentals of hotel , motel, camp sites or other lodging establishments within the jurisdiction 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 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) con- secutive days . (e) Collection. Such tax is levied pursuant to authoriza- ion 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. (f) Use of Revenue. Any revenues received under sub- paragrap of this ordinance in excess of the amount which would have been received if the rate established in sub-paragraph (d) of this ordinance were the same as the rate established in sub-paragraph (b) may be used only for the purpose of the promotion and advertising of the City of Brookings, its facili- ties, attractions and activities . (g) Inter�retation. It is declared to be the intention o�Fiis 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) Exemp t�i_o�n�s . Farm machinery and irrigation equipment use�exclusively for agricultural purposes are hereby exempted from the provisions of this section, the Municipal Sales Tax Ordinance, and from the com- putation 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 regulations relating to the ascertainment 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 ($100. 00) Dollars. 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 ) Se_parabilitY. If any provision of this section is aec�area unconstitutional or the application thereof to any person or circumstances held invalid the constitutionality of the remainder of the ordinance and applicability thereof to other persons or cir- cumstances shall not be affected thereby. Dated this 24th day of April , 1984. FIRST READING: April 10, 1984 SECOND READING: April 24, 1984 PASSED AND APPROVED: April 24, 1984 CITY OF BROOKINGS (SEAL) _ �-- ay o r �,_,y,,.�w�` ATTEST: it ina e ce . . � � " , . ►- . _ ' . . • • ' CITY OF BROOKINGS City Finance Office City Hall • P.O. Box 270 Brookings, S.D. 57006 Phone (605) �2-fi181 . April 25, 1984 South Dakota Department of Revenue 700 N. Illinois Pierre, SD 57501 Gentlemen: Enclosed is a copy of the amended Sales Tax Ordinance for the City of Brookings. As the Ordinance states, it is hoped that this additional sales tax can become effective July 1, 1984. For further information or questions, please contact me. Sincerely yours, � Boyce Smith Finance Officer BS/dp enc.