Section 10-52-1 – Non-ad valorem tax defined.
10-52-1. Non-ad valorem tax defined. Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax. Source: SL 1969, ch 190, §2; SL 1992, ch 80, §210.
Section 10-52-1.1 – Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
10-52-1.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given […]
Section 10-52-10 – Refund of tax on capital assets used in manufacturing personal property for sale or lease.
10-52-10. Refund of tax on capital assets used in manufacturing personal property for sale or lease. A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property […]
Section 10-52-13 – Municipality to report boundary changes to secretary of revenue–Effective date of changes–Changes to streets and addresses.
10-52-13. Municipality to report boundary changes to secretary of revenue–Effective date of changes–Changes to streets and addresses. For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification […]
Section 10-52-14 – Transportation of property and passengers within single municipality subject to tax.
10-52-14. Transportation of property and passengers within single municipality subject to tax. For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality. Source: SL 2002, ch 64, §44.
Section 10-52-17 – Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or […]
Section 10-52-18 – Timely filing of returns and payment of taxes–Extension–Penalty or interest.
10-52-18. Timely filing of returns and payment of taxes–Extension–Penalty or interest. Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to […]
Section 10-52-2 – Imposition of tax–Conformance to state sales and use tax–Rate.
10-52-2. Imposition of tax–Conformance to state sales and use tax–Rate. Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, […]
Section 10-52-2.10 – Issuance of municipal non-ad valorem tax revenue bonds.
10-52-2.10. Issuance of municipal non-ad valorem tax revenue bonds. Any incorporated municipality imposing a non-ad valorem tax in accordance with §10-52-2 may issue municipal non-ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the […]
Section 10-52-2.11 – Imposition of non-ad valorem tax on municipally owned airport–Manner of imposition.
10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport–Manner of imposition. Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality’s corporate limits by ordinance enacted by its local governing board. The municipality shall […]
Section 10-52-2.2 – Tax on sale or use of motor and special fuel by certain municipalities–Rate–Exemptions.
10-52-2.2. Tax on sale or use of motor and special fuel by certain municipalities–Rate–Exemptions. A municipality of the second and third class as defined by §9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the […]
Section 10-52-2.3 – Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §10-52-2.2. Source: SL 1980, ch 106, §4.
Section 10-52-2.4 – Additional non-ad valorem tax authorized–Prerequisites–Adoption–Referendum–Limitation.
10-52-2.4. Additional non-ad valorem tax authorized–Prerequisites–Adoption–Referendum–Limitation. A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two-thirds vote of the members of its governing body, adopt a non-ad valorem tax of one percent over and above the other limits allowed by this chapter. […]
Section 10-52-2.7 – Materials incorporated in construction work–Restriction on application of rate increase.
10-52-2.7. Materials incorporated in construction work–Restriction on application of rate increase. No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93, §3; SL 2001, ch 56, §17.
Section 10-52-2.8 – Alcoholic beverage sales–Non-ad valorem tax prohibited–Exception.
10-52-2.8. Alcoholic beverage sales–Non-ad valorem tax prohibited–Exception. No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in §35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46. Source: […]
Section 10-52-3 – Referendum procedure and scope–Continuing tax ordinances.
10-52-3. Referendum procedure and scope–Continuing tax ordinances. Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§9-20-7, 9-20-8, and 9-20-10. A tax imposed by municipal ordinance […]
Section 10-52-4 – State administration–Exception.
10-52-4. State administration–Exception. The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and promulgate rules pursuant to chapter […]
Section 10-52-5 – Distribution of collections.
10-52-5. Distribution of collections. All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amount of refunds made, the amounts necessary […]
Section 10-52-5.1 – Distribution of motor and use fuel collections.
10-52-5.1. Distribution of motor and use fuel collections. The proceeds of the tax on motor and use fuel authorized by §10-52-2.2 shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, streets, and bridges […]
Section 10-52-9 – Effective date of ordinance.
10-52-9. Effective date of ordinance. Notwithstanding §9-19-13, any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first […]