ORDINANCE NO. 2005-8

AN ORDINANCE OF THE CITY OF CANISTOTA, MCCOOK COUNTY, SOUTH DAKOTA, AMENDING SECTION 11.01, MUNICIPAL SALES TAX OF THE MUNICIPAL ORDINANCES OF THE CITY OF CANISTOTA, MCCOOK COUNTY, SOUTH DAKOTA.

        BE IT ORDAINED BY THE CITY OF CANISTOTA, SOUTH DAKOTA:

        Section 1.  That Section 11.01.02, Effective Date and Enactment of Tax, of the City of Canistota Municipal Ordinances, is hereby amended to read as follows:

        Effective Date and Enactment of Tax.  From and after the first day of January 2006, 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 (2%) on the gross receipts of all persons engaged in business within the jurisdiction of the municipality of Canistota, McCook County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and acts amendatory thereto.

        Section 2.  Conflicting Ordinance Repealed.  All ordinances and parts of ordinances in conflict with the provisions of this ordinance are hereby repealed.

        Section 3.  Separability.  Should any part of this ordinance be declared unconstitutional or invalid for any reason by a court of competent jurisdiction, the remainder shall not be affected thereby.

        Section 4.  Publication and Effect.  This ordinance shall take effect upon its adoption and publication according to SDCL.

        First Reading: August 1, 2005; Second Reading and Adoption: September 6, 2005; Publication Date: September 8 2005; Effective Date: September 28, 2005; (20 days after publication)

Wendell Anderson, Council President City of Canistota

ATTEST:  Laurel Seubert, Finance Officer

City of Canistota