Title 3
REVENUE AND FINANCE

Chapters:

Chapter 3.04
FISCAL PROCEDURES

Sections:

3.04.010 Salaries.

3.04.020 Miscellaneous revenues.

3.04.010 Salaries.

The salaries of the various officers shall be paid from such funds as may be from time to time designated by resolution of the city council.

(Prior code § 1.0301)

3.04.020 Miscellaneous revenues.

All revenues of the city received from licenses, fines and other fees shall be paid into the city treasury and credited to the general fund unless otherwise specifically provided by ordinance.

(Prior code § 1.0304)

Chapter 3.08
SALES AND USE TAX

Sections:

Article I. Effective July 1, 1981

3.08.010 Purpose.

3.08.020 Interpretation.

3.08.030 Retail sales and service tax– Imposed– Amount.

3.08.040 Retail sales and service tax– Collection.

3.08.050 Use tax imposed– Amount.

3.08.060 Exemptions.

3.08.070 Violation– Penalty.

Article II. Effective January 1, 2004

3.08.100 Purpose.

3.08.110 Effective date and enactment of tax.

3.08.120 Use tax.

3.08.130 Collection.

3.08.140 Interpretation.

3.08.150 Penalty.

3.08.160 Separability.

Article III. Effective January 1, 1999

3.08.180 Purpose.

3.08.190 Bed, board and booze tax– Imposed amount.

3.08.200 Use tax.

3.08.210 Collection.

3.08.220 Interpretation.

3.08.230 Use of revenue.

3.08.240 Penalty.

Article I.
Effective July 1, 1981

3.08.010 Purpose.

The purpose of this article is to provide additional needed revenue for the city, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the state, by South Dakota Compiled Laws Chapter 10-52 entitled "Uniform Municipal Non-Ad Valorem Tax Law," and acts amendatory thereto.

(Ord. 8-80 § 1)

3.08.020 Interpretation.

It is declared to be the intention of this article 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 Services Act, South Dakota Compiled Laws Chapter 10-45 and acts amendatory thereto and the South Dakota Use Tax, South Dakota Compiled Laws Chapter 10-46 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.

(Ord. 8-80 § 5)

3.08.030 Retail sales and service tax– Imposed– Amount.

From and after the first day of July, 1981, there is imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax of one percent on the gross receipts of all persons engaged in business within the jurisdiction of the city who are subject to the South Dakota Retail Occupational Sales and Service Tax, South Dakota Compiled Laws Chapter 10-45 and acts amendatory thereto.

(Ord. 8-80 § 2)

3.08.040 Retail sales and service tax– Collection.

Such tax is levied pursuant to authorization granted by South Dakota Compiled Laws Chapter 10-52 and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue 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 of the state shall lawfully prescribe.

(Ord. 8-80 § 3)

3.08.050 Use tax imposed– Amount.

In addition there is imposed an excise tax on the privilege of the use, storage and consumption within the jurisdiction of the city of tangible personal property purchased from and after the first day of July, 1981, 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, South Dakota Compiled Laws Chapter 10-46, and acts amendatory thereto.

(Ord. 8-80 § 4)

3.08.060 Exemptions.

Parts or repairs on machinery or equipment, which are clearly identifiable as used primarily for agricultural purposes as taxed pursuant to South Dakota Compiled Laws Section 10-45-3, farm machinery or equipment taxed pursuant to South Dakota Compiled Laws Section 10-45-3, and agricultural animal health products and medicines are exempt from the city sales tax.

The exemptions listed in the preceding paragraph shall expire effective January 1, 2006, so that the city is in compliance with the state law.

(Ord. 5-05; Ord. 3-85)

3.08.070 Violation– Penalty.

Any person failing or refusing to make reports on payments prescribed by this article and the rules and regulations relating to the ascertainment and collection of the tax levied in this chapter shall be guilty of a misdemeanor and upon conviction shall be fined and/or imprisoned as set forth in Chapter 1.16 of this code. In addition, all such collection remedies authorized by South Dakota Compiled Laws Chapter 10-45, and acts amendatory thereto, and South Dakota Compiled Laws Chapter 10-46, and acts amendatory thereto are authorized for the collection of these excise taxes by the Department of Revenue.

(Ord. 8-80 § 6)

Article II.
Effective January 1, 2004

3.08.100 Purpose.

The purpose of this article is to provide additional needed revenue for the municipality of Redfield, Spink 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.

(Ord. 03-03 § 1; Ord. 02-03 § 1; Ord. 7-91 § 1)

3.08.110 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 on the gross receipts of all persons engaged in business within the jurisdiction of the municipality of Redfield, Spink 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.

(Ord. 03-03 § 2; Ord. 02-03 § 2; Ord. 10-91; Ord. 7-91 § 2)

3.08.120 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.

(Ord. 03-03 § 3; Ord. 02-03 § 3; Ord. 7-91 § 3)

3.08.130 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.

(Ord. 03-03 § 4; Ord. 02-03 § 4; Ord. 7-91 § 4)

3.08.140 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.

(Ord. 03-03 § 5; Ord. 02-03 § 5; Ord. 7-91 § 5)

3.08.150 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 two hundred dollars or imprisoned in the municipal jail for thirty days or both such fined 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.

(Ord. 03-03 § 6; Ord. 02-03 § 6; Ord. 10-01: Ord. 7-91 § 7)

3.08.160 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 person or circumstances shall not be affected thereby.

(Ord. 03-03 § 7; Ord. 02-03 § 7; Ord. 7-91 § 6)

Article III.
Effective January 1, 1999

3.08.180 Purpose.

The purpose of this article is to provide additional needed revenue for the city of Redfield, South Dakota, by imposing a municipal retail and use tax pursuant to the powers granted to the municipality by the state of South Dakota by SDCL 10-52A entitled "Municipal Gross Receipts Tax," and acts amendatory thereto.

(Ord. 04-03; Ord. 4-98 (part))

3.08.190 Bed, board and booze tax– Imposed amount.

Notwithstanding the rate of tax established in Sections 3.08.030 and 3.08.110 of this code, the rate of tax upon sales of leases or rentals of hotel, motel, campsites or other lodging accommodations within the municipality for periods of less than twenty-eight (28) consecutive days; sales of alcoholic beverages as defined in SDCL 34-1-1; and establishments where the public is invited to eat, dine or purchase carry-out prepared food for immediate consumption is increased by one percent (three percent total), effective January 1, 1999.

(Ord. 4-98 (part))

3.08.200 Use tax.

In addition there is 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 January 1, 1999, 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.

(Ord. 4-98 (part))

3.08.210 Collection.

Such tax is levied pursuant to authorization granted by SDCL 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue 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 of the state of South Dakota shall lawfully prescribe.

(Ord. 04-03; Ord. 4-98 (part))

3.08.220 Interpretation.

It is declared to be the intention of this ordinance and the taxes levied hereunder that the same shall be interpreted and constructed 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 thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.

(Ord. 4-98 (part))

3.08.230 Use of revenue.

Any revenues received under this ordinance may be used only of the purpose of land acquisition, architectural fees, construction costs, payment for civic center, auditoriums or athletic facility buildings, including the maintenance, staffing and operations of such facilities, and the promotion and advertising of the municipality, its facilities, attractions and activities.

(Ord. 4-98 (part))

3.08.240 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 two hundred dollars or imprisoned in the municipal jail for thirty 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.

(Ord. 4-98 (part))

Chapter 3.12
FUNDS

Sections:

3.12.010 Waterworks revenues– Disposition in water fund.

3.12.020 Fire department– Special equipment fund.

3.12.010 Waterworks revenues– Disposition in water fund.

All revenues of the city received from the operation of the city waterworks shall be paid into the city treasury and shall be credited to the water fund of the city.

(Prior code § 1.0302)

3.12.020 Fire department– Special equipment fund.

All revenue of the city received from the state of South Dakota, Department of Human Services contract for fire protection at the South Dakota Development Center-Redfield, Redfield, South Dakota, shall be paid to the city treasury and shall be credited to a special fire department equipment fund of the city.

(Ord. 5-97)

Chapter 3.16
AIRPORT USER'S FEE

Sections:

3.16.010 Airport structures– Permit required.

3.16.020 Airport structures– Duty to maintain inventory.

3.16.030 Imposed amount and delinquent penalty.

3.16.040 Collection– Duty to report unpaid fees.

3.16.050 Unpaid fees– Owner, lessee's and occupant's liability– Recovery of by city.

3.16.060 Temporary airport user fee.

3.16.070 Storage of fuel.

3.16.010 Airport structures– Permit required.

Any person, partnership, corporation or other entity desiring to keep, maintain or have in its custody or control a structure at the Redfield City Airport, shall prior to construction thereof, obtain a building permit from the city.

(Ord. 6-79 § 1)

3.16.020 Airport structures– Duty to maintain inventory.

The Redfield city finance officer shall prepare and maintain an inventory of all structures located on the city property known as the Redfield City Airport.

(Ord. 6-79 § 2)

3.16.030 Imposed amount and delinquent penalty.

There is imposed and levied a fee of ten cents per square foot on all private structures located at the Redfield City Airport and fifteen cents per square foot on all commercial structures located at the Redfield City Airport. In addition, there will be a charge of five cents per square foot for ground used around the structure (i.e. containment pad or any ground area around the structure used by the owner). The city finance officer shall, on July 1st of each year, examine the records and forward a statement to the owner of each structure located on the city property known as the Redfield City Airport. The airport user's fee shall be due and payable on August 1st of each year. Airport user fees not paid by August 1st shall be delinquent and the city finance officer shall give notice by certified United States mail that said fee is delinquent and that a penalty for late payment of twenty-five percent per month of the airport user's fee shall be added to the airport user's fee until paid.

In the event the delinquent airport user's fee is not paid by the first meeting in September, the city council may direct that action be taken to terminate the airport users right to use the airport as well as other action to collect the delinquent fees as provided by the Redfield Municipal Code.

(Ord. 5-00: Ord. 11-98: Ord. 1-89: Ord. 6-79 § 3)

3.16.040 Collection– Duty to report unpaid fees.

It shall be the duty of the finance officer to collect the fees and to report to the city council on the first meeting in September as to any unpaid airport user's fees.

(Ord. 6-79 § 4)

3.16.050 Unpaid fees– Owner, lessee's and occupant's liability– Recovery of by city.

The owners of an airport structure shall as well as the lessee or occupant of the structure, be liable to the city for the airport user's fee set forth in this chapter. The city may recover the fee in an action against such owners, lessee or occupant, or against all of them.

(Ord. 6-79 § 5)

3.16.060 Temporary airport user fee.

Any person, partnership, corporation or other entity not based at the Redfield Municipal Airport, desiring to use the airport facilities for commercial purposes shall pay two hundred dollars for a thirty-day temporary airport user fee. Such temporary permit may be extended for a like period of time upon payment of an additional fee of two hundred dollars.

(Ord. 6-91)

3.16.070 Storage of fuel.

No aviation gasoline shall be stored in unapproved storage tanks on the property of the Redfield City Airport. "Aviation gasoline" is defined as a volatile hydrocarbon fuel free from suspended water and sediment matter and that is suitable for use as a fuel in an internal combustion engine designed for use in an aircraft. The storage of all aviation gasoline shall be conducted in a manner that complies with all state and federal laws pertaining to the storage of aviation gasoline. In order to comply with Homeland Security regulations, the only approved storage tank on the property of the Redfield City Airport is the storage tank owned and operated by the city of Redfield.

If an alternative fuel is needed for an airplane, a temporary storage permit shall be obtained from City Hall before any alternative fuel is transported onto airport property.

(Ord. 4-05)

Chapter 3.20
RECOVERY OF EMPLOYEE INDEBTEDNESS

Sections:

3.20.010 Failure to pay personal property taxes or hospital bills.

3.20.010 Failure to pay personal property taxes or hospital bills.

An employee who has failed to pay any personal property tax levied against personal property of such employee or officer by Spink County or any political subdivision thereof, or fails to pay Community Memorial Hospital bills, or make reasonable provision for future payments of the indebtednesses, shall, after a period of thirty days be subject to the following:

A. The mayor and finance officer will set up a schedule of monthly payments to be deducted each month from the employee's salary until the bill has been paid in full.

(Ord. 327, 1967)

Chapter 3.40
DISCRETIONARY TAX FORMULA

Sections:

3.40.010 Industrial structures.

3.40.020 Commercial structures.

3.40.030 Commercial residential structures.

3.40.040 Residential structures.

3.40.050 Discretionary formula.

3.40.010 Industrial structures.

Any new industrial structure or an addition to an existing structure which new structure or addition has a true and full value of thirty thousand dollars or more, added to real property located within the city limits of Redfield, South Dakota shall qualify to be assessed pursuant to the discretionary formula described in Section 3.40.050.

(Ord. 3-04 (part))

3.40.020 Commercial structures.

Any new commercial structure, except a commercial residential structure, or addition to an existing structure, which new structure or addition has a true and full value of thirty thousand dollars or more, added to real property located within the city limits of Redfield, South Dakota shall qualify to be assessed pursuant to the discretionary formula described in Section 3.40.050.

(Ord. 3-04 (part))

3.40.030 Commercial residential structures.

Any new commercial residential structure, or addition to an existing structure, which new structure or addition has a true and full value of thirty thousand dollars or more, added to real property located within the city limits of Redfield, South Dakota shall qualify to be assessed pursuant to the discretionary formula described in Section 3.40.050.

(Ord. 3-04 (part))

3.40.040 Residential structures.

Any new residential structure, or any addition to or renovation of an existing structure, located within a redevelopment neighborhood, which new structure, addition, or renovation has a true and full value of five thousand dollars or more, added to real property shall qualify to be assessed pursuant to the discretionary formula described in Section 3.40.050. In order to improve the quality of housing, all real property located within the city limits of Redfield, South Dakota shall qualify as property located in a redevelopment neighborhood. The redevelopment neighborhood is being established because the area includes buildings or improvements which by reason of age, deterioration, obsolescence, and dilapidation injuriously affect the area to the detriment of public health, safety, morals or welfare and because the development of housing is being prevented by the predominance of defective or inadequate street layout, faulty lot layout in relation to size, adequacy, accessibility, or usefulness, the deterioration of site improvements, and obsolete platting.

(Ord. 3-04 (part))

3.40.050 Discretionary formula.

Any real property qualifying for the discretionary formula pursuant to this chapter shall be assessed as follows:
First Year20%
Second Year40%
Third Year60%
Fourth Year80%
Fifth Year100%

(Ord. 3-04 (part))