HomeMy WebLinkAboutOrdinance 29-2004 ORDINANCE NO. 29-04
AN ORDINANCE AMENDING SECTION 78-32 OF THE CODE OF ORDINANCES OF THE
CITY OF BROOKINGS, SOUTH DAKOTA AND PERTAINING TO THE 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, TO-WIT:
Sec. 78-32. Sales and service tax.
(a) Generally.There is imposed as a municipal retail occupational sales and service tax upon the
privilege of engaging in business a tax of two percent on the gross receipts of all persons
engaged in business within the jurisdiction of the city who are subject to the South Dakota Retail
Occupational Sales and Service Tax, SDCL ch. 10-45 (SDCL 10-45-1 et seq.).
(b) Sales tax on room rentals to transient guests and on sales of alcoholic beverages. 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. 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 on July 1, 2005.
III.
All ordinances in conflict herewith are hereby repealed.
FIRST READING: December 14, 2004
SECOND READING AND ADOPTION: December 21, 2004
PUBLISHED: December 27, 2004
co D. Munsterman, Mayor
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,,I%�.thc1. h rues, City Clerk