HomeMy WebLinkAboutOrdinance 32-1981 ,� _ , � _ . _ . .
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ORDINA�CE NO. 32-81 - '
AN ORDINANCE EXEMPTING FARM AND IRRIGATION EQUIPMENT FR�M
THE MUNICIPAL SALES AND SERVICE TAX AND USE. TAX FOR THE CZTY OF
BROOKINGS. , ,
BE IT ORDAINED BY THE CITY OF BRCIOKINGS, `�SOUTH DAKOTA: . `` '
Section 1. That farm machinery and irrigation equipment used
exclusively for agricultural purposes are hereby exempted from the
provisions of Ordinance No. 21-81, the Municipal Sales Ta.x Ord=
�nance, and from the computation of the amount of tax imp�sed by
it. �
Section 2. That the City Finance Officer is hereby atzthor- - .
ized and directed to certify the amended sales tax ordinance to
the South Dakota Dep artment of Revenue.
Section 3. That any and all ordinances or p,arts thereof, ,
in conflict thereof, are hereby repealed. ,
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_ FIRST READING: November 1��y=-�$�1 � .
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' SECOND READING: Noveru��� �4, 19$]� : �`"'` {. -
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' PASSED AND APPROVED: Dece�b�er $, 1981 ' �,,.�,�` ' .,
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