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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52A-2

Additional municipal non-ad valorem tax authorized--Rate--Purpose

Official textsdlegislature.gov

10-52A-2 . Additional municipal non - ad valorem tax authorized--Rate--Purpose.
Any municipality may impose an additional municipal non - ad valorem tax at the rate of one percent upon the gross receipts of all leases or rentals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than twenty - eight consecutive days, or sales of alcoholic beverages as defined in § 35-1-1 , or establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, or ticket sales or admissions to places of amusement, athletic, and cultural events, or any combination thereof. The tax shall be levied for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium, or athletic facility buildings, including the maintenance, staffing, and operations of such facilities and the promotion and advertising of the city, its facilities, attractions, and activities.

Last amended: Source: SL 2002, ch 68 , § 2.

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In this chapter (40 sections)
  1. 10-52-5 · Distribution of collections
  2. 10-52-6 · 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19
  3. 10-52-8 · 10-52-8. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3
  4. 10-52-9 · Effective date of ordinance
  5. 10-52-10 · Refund of tax on capital assets used in manufacturing…
  6. 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
  7. 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
  8. 10-52-13 · Municipality to report boundary changes to secretary of…
  9. 10-52-14 · Transportation of property and passengers within single…
  10. 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
  11. 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
  12. 10-52-18 · Timely filing of returns and payment of…
  13. 10-52-19 · Capital improvement tax--Taxable gross…
  14. 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
  15. 10-52-21 · Capital improvement tax--Referendum election--Notification…
  16. 10-52-22 · Capital improvement tax--Special municipal fund
  17. 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
  18. 10-52-24 · Capital improvement tax--Duration
  19. 10-52-25 · Capital improvement tax--Time required for subsequent tax
  20. 10-52A-1 · Definitions
  21. 10-52A-2 · Additional municipal non-ad valorem tax…
  22. 10-52A-3 · Department to administer tax
  23. 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
  24. 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
  25. 10-52A-6 · Applicability of certain other provisions
  26. 10-52A-7 · Promulgation of rules--Scope
  27. 10-52A-8 · Penalties for violations
  28. 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
  29. 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
  30. 10-52A-11 · Administration of taxes--Forms and rules--Records
  31. 10-52A-12 · Moneys received credited to special municipal tax…
  32. 10-52A-13 · Ordinance or amendment enacted under…
  33. 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
  34. 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
  35. 10-52B-2 · Property tax reduction fund--Tax moneys deposited
  36. 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
  37. 10-52B-4 · Ordinance to impose tax--Contents
  38. 10-52B-5 · Ordinance to impose tax--Referendum--No emergency clause
  39. 10-52B-6 · Ordinance to impose tax--Initiated measure
  40. 10-52B-7 · Gross receipts--Exclusion of taxes
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