HomeMy WebLinkAboutOrdinance 25-2003 Ordinance No.25-03
An Ordinance Amending Section 78-32 Of The Code Of Ordinances Of The City Of
Brookings,South Dakota To Comply With The"Revenue Neutral"Requirements
Of SDCL 10-52-16 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:
I.
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 1.9 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.
All ordinances in conflict herewith are hereby repealed.
FIRST READING: August 26, 2003
SECOND READING AND ADOPTION: September 9, 2003
PUBLISHED: September 12,2003
CITY OF BROOKINGS
. Munsterman, Mayor
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4.i ornes, City Clerk