9-55-14. Levy of general business occupation tax in addition to or in place of special assessments.
In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off-street parking facilities and providing in connection therewith other public improvements, facilities and activities authorized by this chapter, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement, facility or activity within such district. Notice of a hearing on any such tax shall be given to the businesses and users of space of such districts in the same manner as provided in §9-55-13.
Source: SL 1986, ch 81, §14.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 55 - Business Improvement Districts
Section 9-55-1 - Definition of terms.
Section 9-55-2 - Imposition of special assessment or general business license and occupation tax.
Section 9-55-3 - Uses to which generated funds may be put.
Section 9-55-4 - Creation of business improvement district--Established business area.
Section 9-55-6 - Composition of board--Vacancies--Terms--Officers.
Section 9-55-8 - Notice of hearing.
Section 9-55-9 - Petition for hearing.
Section 9-55-11 - Procedure for change of boundaries.
Section 9-55-13 - Special assessment against real property located in district--Procedure.
Section 9-55-15 - Procedure for implementation of tax.
Section 9-55-17 - Limitations on amount of assessments or taxes.
Section 9-55-19 - Procedure for abolishment of district.
Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment.
Section 9-55-21 - Use of donated funds or grants.
Section 9-55-22 - Dissolution of district imposing occupational tax on rooms rented.