10-52A-1. Definitions. Terms used in this chapter mean: (1)”Department,” the Department of Revenue; (2)Repealed by SL 2007, ch 56, §5. Source: SL 2002, ch 68, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 56, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
10-52A-1.1. Gross receipts defined. For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for […]
10-52A-1.2. Conditions under which gross receipts include consideration retailer received from third parties. Gross receipts, as defined in §10-52A-1.1, include consideration received by the retailer from third parties if: (1)The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the […]
10-52A-1.3. Exclusions from definition of gross receipts. Gross receipts, as defined in §10-52A-1.1, do not include: (1)Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale; (2)Interest, financing, and carrying charges from credit extended on the sale […]
10-52A-1.4. 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 10-52 that is separately stated on the invoice, bill of sale, or similar document given […]
10-52A-10. Tax may be referred to voters–Certain taxes to continue. 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 […]
10-52A-11. Administration of taxes–Forms and rules–Records. The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall […]
10-52A-12. Moneys received credited to special municipal tax fund–Disbursement. All moneys received and collected on behalf of a municipality by the department, pursuant to this chapter, shall be credited to a special municipal tax fund and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and […]
10-52A-13. Ordinance or amendment enacted under chapter–Notification–Effective date. 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 […]
10-52A-14. Issuance of bonds–Use of proceeds of bonds. Any municipality imposing a tax pursuant to this chapter 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 taxes imposed by the […]
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 […]
10-52A-3. Department to administer tax. The tax imposed by §10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68, §4.
10-52A-4.2. Filing return and remitting tax–Time for filing and remittance–Extension–Penalty for untimely return or remittance. 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 […]
10-52A-6. Applicability of certain other provisions. The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable. Source: SL 2002, ch 68, §7.
10-52A-7. Promulgation of rules–Scope. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1)Licensing, including bonding and filing license applications; (2)The filing of returns and payment of the tax; (3)Determining the application of the tax and exemptions; (4)Taxpayer record-keeping requirements; and (5)Determining auditing methods. Source: SL 2002, ch 68, §8; SL 2003, […]
10-52A-8. Penalties for violations. Any person who: (1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2)Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class […]
10-52A-9. Taxpayer to keep books and records–Inspection–Retention period. Each person subject to tax under this chapter shall keep records and books of all receipts and sales, together with invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents. The books and records and other papers and documents are, at all […]
