F-2 LOCAL OPTION TAXES

F-2-1 DEFINITIONS

A. “Lodging establishments” shall mean any building, structure, property or premise kept 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, or space which is provided for transient persons to park transportable recreational housing or camping facilities in Travel Parks as defined by Chapter Q-14.

B. “Transient guest” shall be any person who resides in a lodging establishment less than twenty-eight (28) consecutive days.

C. “Eating establishment” shall be any building structure, property or premise kept, used, maintained, advertised, or held out to the public to be a place where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption.

D. “On-sale liquor establishment” shall be those establishments duly licensed pursuant to SDCL tit. 35.

E. “On-sale malt beverage establishment” shall be those establishments duly licensed pursuant to SDCL tit. 35.

Source: Ord. 824, 986

Authority: SDCL 10-52-8, ch. 35

F-2-2 PURPOSE

The purpose of this ordinance is to provide additional needed revenue for the City of Fort Pierre, by imposing a tax upon the gross receipts from the rental of lodging establishments received from transient guests, upon gross receipts of all sales within eating establishments, and upon gross receipts of all retail sales of intoxicating and malt beverages, pursuant to the powers granted to a municipality by the State of South Dakota, SDCL ch. 10-52, entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.

Source: Ord. 824

Authority: SDCL 9-19-3, 10-52A-2

F-2-3 TAX ON RENTAL OF LODGING ESTABLISHMENTS, SALES WITHIN EATING ESTABLISHMENTS, RETAIL SALES OF INTOXICATING LIQUOR AND MALT BEVERAGES, AND EFFECTIVE DATE

From and after January 1, 2004, there is hereby imposed an additional tax of one percent (1.0%), over and above that previously imposed by section F-1-3, upon the gross receipts from rental of lodging establishments received from transient guests; and upon the gross receipts of all sales within eating establishments; and upon the gross receipts of retail sales of intoxicating and malt beverages.

Source: Ord. 824

Authority: SDCL 10-52A-2

F-2-4 TAX ON TICKET SALES AND AMUSEMENTS

From and after January 1, 2004, there is hereby imposed an additional tax of one percent (1.0%), over and above that previously imposed by section F-1-3, upon the gross receipts from ticket sales or admission to places of amusement, athletic, and cultural events.

Source: Ord. 824

Authority: SDCL 10-52A-2

F-2-5 USE OF REVENUE

The additional one (1.0%) tax herein imposed shall be used solely for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium or athletic facility buildings, including the maintenance, staffing, and operation of such facilities, and for the promotion and advertising of the City, its facilities, attractions, and activities.

Taxes imposed by this section shall conform in all respects to the state sales and use tax on such items, with the exception of the rate.

Source: Ord. 824

Authority: SDCL 10-52A-2

F-2-6 COLLECTION

Such tax is levied pursuant to authorization granted by SDCL ch. 10-52, which shall be collected by the South Dakota Department of Revenue in accordance with the same rules and regulations applicable to the state sales tax and under such additional rules and regulations as the Department of Revenue shall lawfully prescribe.

Source: Ord. 824

Authority: 10-52-4; 10-52-5

F-2-7 PENALTY

Any person failing or refusing to make reports or payments prescribed by this ordinance and the rules and regulations relating to the determination and collection of the tax herein levied shall be fined as provided for in Chapter T. In addition all collection remedies authorized by SDCL ch. 10-45 and ch. 10-46 are hereby authorized for collection of these taxes by the Department of Revenue.

Source: Ord. 824

Authority: SDCL 9-19-3; 10-52-4

F-2-8 SEPARABILITY

If any provision of this ordinance is declared unconstitutional or the application of this ordinance to any person or circumstance is held invalid or unconstitutional. The remainder of the ordinance and applicability thereof to other persons or circumstances shall not be affected thereby.

Source: Ord. 824

Authority: