HomeMy WebLinkAboutOrdinance 07-1979 . y
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ON PRIT]E COiv'I'R11CT012S l:t•IGAG�:D TN
RF.IILTY IMPItOVI;i�ENT CON'!'RI�C'i'S
ORDINANCE NO. 7-79
AN ORDINANCE Ii-fPOSING A r]UNICIPAL EXCISE TAX ON TIiE GROSS
FECEIPTS O�' PRIME CONTRACTORS �NGAGED IN REIILTY II9P BROOKI GS
COVTRl1CTS IN THE CITY OF BROOKINGS � .
COUN'1'Y, SOU'PH D1IKOTA. �
BE IT ORDAINED BY THE CI�i'Y OF BROOKINGS �
BROOKI�TGS COUNTY, SOUZ'H DAKO`PA. '
Seci�ion 1 . PURPOSE. The pur_pose of this ordinance is
to provide additional nceded revenue for the city of _
Brookings , South Dakota, by imposing a municipal gross
receipts tax on realty improvement cbntracts pursuant to •
� the powers granted to � the municipality by t}ie state of South
Dakota by SDCL 10-52 Uniform I�Sunicipal P1on-Ad Valorem Tax
� Lac�, acts amendatory thereto and SDCL 10-46A-11.
Section 2. EFFECTIVE DATE. From and� after the lst day
ot July , 19 79_, there is hereby imposed as a
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municlpal yross rece.i.1�Ls tax a tax of one-half �er cent on
� t11e gross receipts of all prime con�Lract-ors and other persons
' engaged in realty improvement contracts within the jurisdic-
tion of the City of Brookings , . Brookings County,
South Dakota wlzo are subject to the South Dakota P,ealty Improve-
ment Contract Gross Receipts TaX� SDCL 10-46A, and acts amenda-
. tory thereto. '
� Section 3. COLLECTION. Such tax is levied pursuant to
authoriLation granted liY SbeLcollectedcby the1�SouthyDakotato,
and SDCL 10-46A and shall
Department of Revenue in accordance �•�ith the sane rules and
regulations applicable to the Realty Improvernent Contract
Gross Rec�ipts Tax and under such additional rules and
regulations as the Secretary oi Revenue of the State of
South Dakota sliall lawiully prescrihe.
� Section 4 . F::�};r1PTIONS . Pur=�uant to SDCL 10-�6A-6, the
gross receipts of subcontractors or retailcrs from sales of
materials or services �ahich are to be used in realty inprove-
ment contracts subjec� to i�he i;ax imposed by this municipality
upon retail. sales are hereby exenpt f.ron such retail sales �
and use ta:ces pr_oviding a staLe exernpl-.ion certificate is
preseiited i:o the suY�I�lier at the ti.�i�e of ��urchase.
' Scction 5. IN'1']•:iZP121,'C��TION. It i.s c�cclared i:o be tl�e
i.nten�L-ion of this oLa�-�����,��: �;Ila i:he t<ixes levied hereunder
tliat the ai1111C �.l�all be i.�lLcrpte�t-.ed �tiid consi.r_ucd in the s�-�me
manner as all secL-ions of the SouL-h Dakota 12ea.lty Ii�pro�emei�t
Coiltract Gross Recei_pLs Tax, SDCL 10-�6A a�d acts amendai:�ry
thereto c1I1C� th��t i.his t..ix shall be considei-ed a si.milar tax
except f�r tlie r�te thcrcof to that t-.ax.
Section 6 . P1:N1�T�TY. 71ny person failing or refusing to
inake repori�s or ��ayr,l��nl-s ��rescriUed Uy i:ltis o��dii�.-�nce ��nd
tl�e rules a�id regulations r�l�t�.lI1C� tu the a;Cl�i L�ilIlill@Ilt �nd
col].ection of Lhe t�ix hc��cin levied shal_.1 Ue f:irl�d not more -
t1�:in fivc hui��l�:�,d clol t.►rs. Tn r�cic�.ii:ion, �zll such collcction
r�:m���iics tiul.hc»:i.zed l.�y :>1)CL 10--4G11 a»ci aci�s a�nc�idatory
L11�a:cto, are llcr�by c"lLiLIIOYl'LCCl f.or il�e collecti.on oL i:ltese
excise t�zxes l�y tlie Du1��1rLi'1CIlt of R�venue.
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Section 7 . SFPARAI3ILITY; If any provision of this
ordinance is decl.ared ui�coi��titutional or the application
thereof to 3ny per5on�he remaindernofstlelordinance and
constiLutionality of
ap�licability thereof to otller persons or circumstances
shall not be affected thereby.
29th da of , 19_�•
Dated �:his�_ Y
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First Reading_ Ma�22 , 1 79 _
Second Reading J�e 4���Ptlon Mav 29���----
Publishedi_
ATTEST: n y .
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