HomeMy WebLinkAboutOrdinance 01-2005 ORDINANCE NO. 01-05
An Ordinance Amending Section 78-32(B) Of The Code Of Ordinances Of The City Of
Brookings, South Dakota And Pertaining To The Additional Municipal Sales And Service And Use
Tax In The City Of Brookings, South Dakota.
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF BROOKINGS, SOUTH
DAKOTA, AS FOLLOWS:
I.
Sec. 78-32(b). Sales tax on room rentals to transient guests, sales of alcoholic beverages,
prepared foods and ticket sales. There is imposed, in addition to the two percent tax imposed in
subsection (a) of this section, an additional tax of one percent upon the sales or leases or rentals
of hotel, motel, campsites or other lodging establishments within the jurisdiction of the city for
periods of less than 28 days and upon the sales of alcoholic beverages as defined in SDCL 35-1-
1, and upon sales of establishments where the public is invited to eat, dine, or purchase and carry
out prepared food for immediate consumption, and upon ticket sales or admissions to places of
amusement, athletic, and cultural events, or any combination thereof. A lodging establishment
means 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 or more rental
units to transient guests. A transient guest shall be any person who resides in a lodging
establishment less than 28 consecutive days.
II.
This ordinance shall be effective July 1, 2005.
III.
All ordinances in conflict herewith are hereby repealed.
FIRST READING: January 11, 2005
SECOND READING AND ADOPTION: February 1, 2005
PUBLISHED: February 4, 2005
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%��unsterman, Mayor
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°,,!; -es, City Clerk /