HomeMy WebLinkAboutOrdinance 40-2003 Ordinance No. 40-03
An Ordinance Amending Section 78-32 (b) 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. 78-38. Use of revenue
(b) Sales tax on room rentals to transient guests and on sales of alcoholic beverages. There is
imposed, in addition to the GENERAL MUNICIPAL percent tax RATE 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All ordinances in conflict herewith are hereby repealed January 1, 2004.
FIRST READING: October 14, 2003
SECOND READING AND ADOPTION: October 28, 2003
PUBLISHED: October 31, 2003
ENACTMENT DATE: January 1, 2004
Egraessi
a� te ,. Sc, 0. Munste .n, Mayor
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,n: Et •;cni
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•- ornes, City Clerk