HomeMy WebLinkAboutOrdinance 03-2002 ORDINANCE NO. 03-02
AN ORDINANCE IMPOSING A MUNICIPAL SALES TAX OF ONE (1%)PERCENT
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 AND ADMISSIONS TO PLACES OF AMUSEMENT,
ATHLETIC AND CULTURAL EVENTS IN THE CITY OF BROOKINGS, SOUTH DAKOTA.
BE IT ORDAINED AND ENACTED BY THE COUNCIL OF THE CITY OF
BROOKINGS, STATE OF SOUTH DAKOTA, AS FOLLOWS:
I. Brookings Ordinance Sec. 2-59, Section 4 (a)is amended as follows:
Sec. 2-59. Sales and service tax; use tax.
Section 4. Special Tax Rates.
(a) Sales tax on room rentals to transient guests, sales of alcoholic beverages, sales of
prepared food and ticket sales and admissions to places of amusement, athletic and cultural events.
There is hereby imposed, in addition to the two (2%)percent tax imposed in Section 2
hereof, an additional tax of one (1%)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
twenty-eight(28) days; upon the sales of alcoholic beverages as defined in SDCL 35-1-1;upon the
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 and admissions to places of amusement,
athletic and cultural events. A lodging establishment shall mean 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 (2) or more rental units to transient guests. A transient guest
shall be any person who resides in a lodging establishment less than twenty-eight (28) consecutive
days.
II.
Any or all ordinances in conflict herewith are hereby repealed.
FIRST READING: March 11, 2002
SECOND READING: March 25, 2002
PUBLISHED: March 29, 2002
CITY OF BROOKINGS, SOUTH DAKOTA
cATY 0 d•
o�' • "`°�p� °° Virgil . erriott, Mayor
N.
I`', �i,rt+ r 6 ✓ C(/ / W
hari Thornes, City Clerk