HomeMy WebLinkAboutOrdinance 24-1978 �
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� ORDINANCE N0. 24�78
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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 1 . PURPOSE . The purpose of this ordinance is to
provide additiona n��d 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 municipal-
ity by the State of South Dakota , by SDCL 10-52 entitled Unzform
Municipal Non-Ad Valorem Tax Law, and acts amendatory t'hereto.
Section 2 . EFFECTIVE DATE. From and after the 1st�: day of
April , 1979 , there is ere y 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 grant—'fec Ty�DCL 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 addit�onal rules and regulations
as the Commissioner of Revenue of the State of South Dakota shall
lawfully prescribe .
Section 4 . EXEMPTIONS FROM TAXATION. In addition to gross
receipts exempted y state aw an t ere or from tax imposed her�-
under , there are hereby specifically exempted from the provisions
of this ordinance and from computation of the amount of tax impo�ed
by it , the following : �
(a) farm machinery and irrigation equipment used exclusively
for agricultural purposes .
(b) gross receipts from vending machines , including but not
limited to pinball machines , phonographs and all other
mechanical devices for amusement .
(c) sales of tangible personal property and taxable services
to purchasers residing or doing business outside the
City provided that delivery is made to such purchaser
outside the city by common carrier or by the conveyance
of the seller or by the United States P�Iail , and provided
that the articles so purchased and delivered are used
outside the city. Sales of tangible personal property to
a construction company for use of its business operations
outside the city if delivery thereof is made to a truck
of the construction company within the city.
Section 5 . USE TAX. In addition there is hereby imposed an
excise tax on the pr��ege of the use , storage and consumption
within the jurisdiction of the city of tangible personal property
purchased from and after the lst day of April , 1979 , at the same
rate as the municipal sales and service tax 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 .
!
t Section 6. INTERPRETATION. It is declared to be the inten-
tion of this ordinance an t e 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 1.0-46 and acts amendatory thereto , and that this
shall be consid�red a similar tax except for the rate thereof to
that tax .
Section 7 . 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 imgrisonment .
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.
Section 8 . SEPARABILITY. If any provision of this ordinance
is declared unconstitutiona or the application thereof to any
person or circumstances held invalid the constitutionality of the
remainder of the ordinance and applicability thereof to other per-
sons or circumstances shall not be affected thereby.
Dated this �th day of November � 197g
First Readin� : November 7 , 1978
Second Reading � Adoption: November 21 , 1978
Published : November 24 , 1978
ATTEST:
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C.�- ` �_� �
City inanc 0 i er j
' ayor
(SEAL)
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