Ordinance #243 - Sales Tax
ORDINANCE IMPOSING A MUNICIPAL SALES AND SERVICE TAX AND A USE TAX FOR THE CITY
BE IT ORDAINED BY THE CITY OF
BE IT ORDAINED BY THE CITY OF
1. That Ordinance 242 of the Marion
City Ordinances, be and the same is hereby repealed.
2. PURPOSE. The purpose of this ordinance is to provide additional needed
revenue for the City of
3. EFFECTIVE DATE AND ENACTMENT OF TAX. 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%) on the gross receipts of all persons engaged in business within the
jurisdiction of the City of Marion, Turner County, South Dakota, who are subject
to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and
acts amendatory thereto. Tax will not be applied to items specifically exempt
under SDCL 10-52-2.6, 10-52-11 and 10-52-12. Items exempted from municipal tax
include: Farm Machinery and Irrigation Equipment, Parts or Repairs for Farm
Machinery, Agricultural Animal Health Products and Medicine, Transportation
Service, Collection and Disposal of Solid Waste, Veterinarian and Animal
Specialty Services, and Air Transportation.
4. USE TAX. In addition there is hereby imposed an excise tax on the privilege
of use, storage and consumption within the jurisdiction of the municipality of
tangible personal property or services purchased from and after the first of
January, 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 Act, SDCL 10-46, and acts amendatory thereto.
5. COLLECTION. Such tax is levied pursuant to authorization granted by SDCL
10-52 and acts amendatory thereto, and shall be collected by the South Dakota
Department of Revenue and Regulation 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 and Regulation of the State of South
Dakota shall lawfully prescribe.
6. 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 10-45 and acts amendatory thereto and the South Dakota Use
Tax, SDCL 10-46 and acts amendatory hereto, and that this shall be considered a
similar tax except for the rate thereof to that tax.
7. PENALTY. Any person failing or refusing to make reports or payments
prescribed by this ordinance and the rules and regulations relating to the
ascertainment and collection of the tax herein levied shall be guilty of a
misdemeanor and upon conviction shall be fined not more than $200 or imprisoned
in the municipal jail for thirty (30) days or both such fine and imprisonment.
In addition, all such collection remedies authorized by SDCL 10-45, and acts
amendatory thereto, and SDCL 10-46, and acts amendatory thereto are hereby
authorized for the collection of these excise taxes by the Department of Revenue
8. SEPARABILITY. If any provision of this ordinance is declared unconstitutional
or the application thereof to any person or circumstances held invalid the
constitutionality of the remainder of the ordinance and applicability thereof to
other persons or circumstances shall not be affected thereby.
Dated this 3rd day of September, 2003.
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