§ 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 two 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 Chapter 10-45 (SDCL 10-45-1 et seq.).

(b)

Sales tax on room rentals to transient guests, sales of alcoholic beverages, prepared foods and ticket sales. 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, and 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 or admissions to places of amusement, athletic, and cultural events, or any combination thereof. 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.

(Code 1996, § 2-59(2), (4); Ord. No. 20-98, § I(2-59(2), (4)), 9-8-1998; Ord. No. 25-03. § I, 9-9-2003; Ord. No. 40-03, § I, 10-28-2003; Ord. No. 29-04, § I, 12-21-2004; Ord. No. 01-05, § I, 2-1-2005)

State law reference

Authority for above taxes, SDCL 10-52-2, 10-52A-1 et seq.; taxation of food, SDCL 10-52-2.5.