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§ 17-27-11. Form of name of municipal historical hamlet

The name of a created municipal historical hamlet shall either be “The Municipal Historical Hamlet of_______________,” “The Hamlet of_______________” or “The Historical Hamlet of_______________ .” The blank shall be filled in with the name by which such hamlet has been legally designated and shall be placed in the records of the Secretary of State.

§ 17-29-3. Definitions

For the purposes of this chapter: “Business” means any corporation, limited liability company, partnership, or sole proprietorship. “Entertainment district” or “district” means an area designated by a county or municipality in which entertainment services are centered. “Entertainment services” means any sale of tickets, passes, or admissions to an event, including, but not limited to, a […]

§ 17-29-5. Establishment of entertainment districts by governing authorities of municipalities and counties; application for approval of district to State Tax Commission

The governing authorities of a municipality, by majority vote, may establish entertainment districts within its boundaries and shall designate the geographic area or areas in which a district shall be established. Following establishment of a district, application for approval of the entertainment district shall be made by the establishing municipality to the State Tax Commission […]

§ 17-29-7. Use of accelerated state income tax depreciation deduction by qualifying business authorized; exceptions

Except as otherwise provided by this section, qualifying businesses which construct or renovate an entertainment facility or facilities within an entertainment district after July 1, 2009, may use an accelerated state income tax depreciation deduction. The accelerated depreciation deduction shall be computed by accelerating depreciation period required by Title 35, Part III, Subpart 5, Chapter […]

§ 17-29-9. Qualifying businesses electing to use accelerated depreciation deduction to impose ticket fee on entertainment services provided by the business; collection of fees; enforcement

Any qualifying business that elects to utilize the accelerated depreciation deduction provided in Section 17-29-7 shall impose a ticket fee on any entertainment services provided by the qualifying business in the amount of Two Dollars ($2.00) per ticket, pass or admission, as applicable, in addition to the tax levied by Section 27-65-22. The fee shall […]

§ 17-27-5. Municipal historical hamlet defined; powers

For purposes of this chapter, the term “municipal historical hamlet” means any former city, town or village with a current population of less than six hundred (600) inhabitants that lost its charter before 1945. After the creation of a municipal historical hamlet, as prescribed in Sections 17-27-7 through 17-27-11, the powers of such historical hamlet […]

§ 17-27-7. Petition for creation of municipal historical hamlet; requirements

Any inhabitant or inhabitants of any former city, town or village that meets the criteria of a municipal historical hamlet, as defined in Section 17-27-5, and desires to create a municipal historical hamlet, shall prepare a petition and file such petition with the chancery clerk of the county in which such proposed historical hamlet is […]