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Ordinance 243

Ordinance 240 Ordinance 241 Ordinance 242 Ordinance 243 Ordinance 244 Ordinance 245 Ordinance 246 Ordinance 247 Ordinance 248 Ordinance 249 Ordinance 250 Ordinance 251 Ordinance 252 Ordinance 254 Ordinance 256 Ordinance 257 Ordinance 258 Ordinance 259 Ordinance 260 Ordinance 261 Ordinance 262 Ordinance 263 Ordinance 264 Ordinance 265 Ordinance 266 Ordinance 267 Ordinance 268 Ordinance 269 Ordinance 270 Ordinance 271 Ordinance 272 Ordinance 273 Ordinance 274 Ordinance 275 Ordinance 276 Ordinance 277 Ordinance 278 Ordinance 279 Ordinance 280 Ordinance 281 Ordinance 282 Ordinance 283 Ordinance 284 Ordinance 285 Ordinance 286 Ordinance 287 Ordinance 288 Ordinance 289 Ordinance 290 Ordinance 291 Ordinance 292 Ordinance 293 Ordinance 294 Ordinance 295 Ordinance 296 Ordinance 297 Ordinance 298 Ordinance 299 Ordinance 300 Ordinance 301 Ordinance 303 Ordinance 304 Ordinance 305 Ordinance 306 Ordinance 307 Ordinance 308 Ordinance 309 Ordinance 310 Ordinance 311 Ordinance 312 Ordinance 313

 

 

Ordinance #243 - Sales Tax

AN ORDINANCE IMPOSING A MUNICIPAL SALES AND SERVICE TAX AND A USE TAX FOR THE CITY OF MARION , TURNER COUNTY , SOUTH DAKOTA .

BE IT ORDAINED BY THE CITY OF MARION , TURNER COUNTY , SOUTH DAKOTA .

Section 1.  That Ordinance 242 of the Marion City Ordinances, be and the same is hereby repealed.

Section 2. PURPOSE. The purpose of this ordinance is to provide additional needed revenue for the City of Marion , Turner 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 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.

Section 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.

Section 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.

Section 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.

Section 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.

Section 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 and Regulation.

Section 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.

 

                                                                                                                                                                                                                                                Paul Engbrecht

                                                            Mayor

   

ATTEST: Kari Muller

     Finance Officer

   

First Reading : August 27, 2003

Second Reading and Adoption: September 3, 2003

Published:  September 11, 2003

 

 

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