HomeMy WebLinkAboutOrdinance 21-1981I . � . ' _ _
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ORDINANCE NO. 21-81 �
AN ORDINANCE IMPOSING A MUNICIPAL SALES AND SERVICE TAX AND A
USE TAX FOR THE CITY OF BROOKINGS, BROOKINGS COUNTY, SOUTH DAKOTA.
BE IT ORDAINED BY THE CITY OF BROOKINGS , BROOKINGS COUNTY,
SOUTH DAKOTA:
Section l. PURPOSE. The purpose of this ordinance is to
provide arlditional 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 munic-
ipality by the State of South Dakota, by SDCL 10-52 entitled
Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory
there to.
Section 2. EFFECTIVE DATE. From and after the lst day of
January, 1982, there is hereby imposed as a municipal retail
occupational sales and service tax upon the privilege of engaging
in business a tax of One Percent (1%) 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 acts amendatory thereto.
Section 3. 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 4. USE TAX. In addition there is hereby imposed an
excise tax on the privilege af the use, storage and consumption
within the jurisdiction of the city of tangible personal property
purchased from and after the lst day of January, 1982, at the
same rate as the muni•cipal sales and service tax upon all trans-
actions or use, storage a,�d consumption which are subject to the
South Dakota� Us,e Tax Act, S]3CL 1�-46, and acts amendatory thereto.
Section 5. INTERPRETATION. It is declared to be the in-
tention 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-�5 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 thereof to
that tax. •
Section 6. PENALTY. Any person failing or refusing to
make reports on payments. prescribed by this ordinance and the
rules and regulations relating to the ascertainment and collection
of the tax herein levied shall be guilty of a misdemeanor and
upon conviction shall be fined not more than $100 or imprisoned
in the city jail for thirty ( 30 ) days or both such fine and im-
prisonment. 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 �I
of these excise taxes by the Department of Revenue.
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Section 7. 5EPARABILITY. If any provision of this ordinance
is declared unconstitutional or the application thereof to any
person or circumstances held invalid the constitutionality of the
remainder of the ordinance and apglicability thereof to other per-
sons� or circumstances shall not be affected thereby. ,
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Dated this 25th day of August, 1981. � -�
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FIRST READING: Augti's�t 18, I9$1 � � �
� SECOND READING AND ADpPTION: Aucfust 25, i981 �
: PUBLISHED: Auqus:t 26, 1981 ,
REFERRED AND APPROVED BY ELECTORATE: November 3, 1981
'�- ATTEST: , .
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