F-1 MUNICIPAL SALES, SERVICE, AND USE TAX

F-1-1 DEFINITIONS

Unless the context specifically indicates, the meaning of the terms used in this ordinance shall be as follows:

A. “Non-ad valorem tax” shall mean any tax other than an ad valorem real property tax.

B. “Business” shall mean any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.

C. “Gross receipts,” the total amount or consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following: the retailer’s cost of the property or service sold; the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the retailer, all taxes imposed on the retailer, and any other expense of the retailer; except as provided in chapter 10-46A or 10-46B, charges by the retailer for any services necessary to complete the sale whether or not separately stated, including delivery charges; and the value of exempt tangible personal property whether or not separately stated on the invoice, billing, or similar document given to the purchaser where taxable and exempt tangible personal property have been bundled together and sold by the retailer as a single product or piece of merchandise. Gross receipts do not include: discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale; interest, financing, and carrying charges from credit extended on the sale of tangible personal property or services, if the amount is separately stated on the invoice, bill of sale or similar document given to the purchaser; and any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;

D. “Person,” any individual, firm, copartnership, joint adventure, association, limited liability company, corporation, municipal corporation, estate, trust, business trust, receiver, the State of South Dakota and its political subdivisions, or any group or combination acting as a unit;

E. “Retail sale” or “sale at retail,” any sale, lease, or rental for any purpose other than for resale, sublease, or subrent;

F. “Retailer,” any person engaged in the business of selling tangible goods, wares, or merchandise at retail, or the furnishing of gas, electricity, water, and communication service, and tickets or admissions to places of amusement and athletic events as provided in this chapter. The term also includes any person subject to the tax imposed by §§ 10-45-4 and 10-45-5. The isolated or occasional sale of tangible personal property at retail by a person who does not hold himself or herself out as engaging in the business of selling such tangible personal property at retail does not constitute such person a retailer;

G. “Sale,” any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration.

Source: Ord. 824

Authority: SDCL 10-52-1; 10-45-1

F-1-2 PURPOSE

The purpose of this ordinance is to provide additional needed revenue for the City of Fort Pierre, Stanley County, South Dakota, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the State of South Dakota, by SDCL ch. 10‑52, entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.

Source: Ord. 824

Authority: SDCL 9-19-3; 10-52-2

F-1-3 EFFECTIVE DATE

From and after the first day of January 2004, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business, a tax measured by two percent (2.0%) of the gross receipts of all persons engaged in business within the jurisdiction of the City of Fort Pierre, Stanley County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL ch. 10-45, and acts amendatory thereto.

Source: Ord. 824, Ord. 826

Authority: SDCL 10-52-2, 10-52-9

F-1-4 COLLECTION

The tax authorized by this Chapter is levied pursuant to the authorization granted by SDCL ch. 10-52 and acts amendatory thereto, and 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 Secretary of Revenue of the State of South Dakota shall lawfully prescribe.

Source: Ord. 824

Authority: SDCL 10-52-4; see also SDCL 10-52-5

F-1-5 EXEMPTIONS FROM TAXATION

Exemptions to the Non-Advalorem taxes set out in this chapter shall be the same exemptions as set out in SDCL 10-45, 10-46, 10-52, and all acts amendatory thereto.

Source: Ord. 824

Authority:

F-1-6 USE TAX

In addition there is hereby imposed an excise tax on the privilege of the use, storage, and consumption of tangible personal property within the jurisdiction of the City and purchased from and after January 1, 2004 at the same rate as the municipal sales and service tax upon all transactions or use, storage, and consumption which are subject to the South Dakota Use Tax, SDCL ch. 10-46, and acts amendatory thereto.

Source: Ord. 824

Authority: SDCL 10-52-2

Cross Reference: SDCL ch. 10-46

F-1-7 INTERPRETATION

It is declared to be the intention of this ordinance and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the South Dakota Retail Occupational Sales and Service Act, SDCL ch. 10-45, and acts amendatory thereto, and the South Dakota Use Tax, SDCL ch. 10-46, and acts and amendatory thereto, and that this shall be considered a similar tax.

Source: Ord. 824

Authority: SDCL 10-52-2

F-1-8 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 guilty of a misdemeanor and upon conviction shall be penalized as provided in Chapter T. In addition, all such collection remedies authorized by SDCL ch. 10-45, and acts amendatory thereto, and SDCL ch. 10-46, and acts amendatory thereto, are hereby authorized for the collection of these excise taxes by the Department of Revenue.

Source: Ord. 824

Authority: SDCL 9-19-3

F-1-9 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

F-1-10 USE OF REVENUE

Any revenue received under this ordinance in excess of one percent (1.0%) may be used only for capital improvements, land acquisition or debt retirement with a minimum of one-tenth of one percent (.10%) dedicated toward street capital improvements.

Source: Ord. 824, Ord. 826

F-1-11 CAPITAL IMPROVEMENTS DEFINED

“Capital improvements” shall be as defined by SDCL 5-14-1, and acts amendatory thereto.

Source: Ord. 824

Authority: SDCL 5-14-1, 10-52-2