Title 10, TAXATION

A municipality may not impose a tax pursuant to § 10-52-19 if the municipality has, in the most recent twenty-four months, collected moneys from a tax imposed pursuant to § 10-52-19 . Source: SL 2026, ch 34 , § 9.

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…

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 p…

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 amo…

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, street…

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…

Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) Repealed by SL 2007, ch 56 , § 5.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.

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 mo…

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 …

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 exten…

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 to the purchaser. Source:…

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…

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 t…

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 the adm…

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…

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…

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 consecu…

The tax imposed by § 10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68 , § 4.

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 the Department of Revenue on or before the t…

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.

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-ke…

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 1 misdemea…

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 times…

A county may impose a gross receipts tax not to exceed one-half percent on the gross receipts of all sales of tangible personal property, any product transferred electronically, and services, that are taxable pursuant to chapters 10-45 and 10-46 in the county. The tax must confor…

Notwithstanding any other provision of law, any new ordinance, or amendment to an ordinance, enacted pursuant to this chapter, and any tax rate affected thereby, may go into effect only on January first or July first of a calendar year. The ordinance or amendment must be effectiv…

Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45 . Source: SL 2026, ch 55 , § 15.

No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase. Source: SL 2026, ch 55 , §…

All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3 . Source: SL 2026, ch 55 , § 6.

The governing body of a county shall allocate all moneys in the county's property tax reduction fund as a credit against the county property tax levy on all property classified as owner-occupied, as defined in § 10-13-39 , in an equal percentage. All additional moneys in the fund…

To impose a gross receipts tax pursuant to § 10-52B-1 , the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A . The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as…

An ordinance adopted by a governing body of a county pursuant to § 10-52B-4 may be referred to a vote of the people for approval or disapproval in the same manner as provided in chapter 7-18A . An ordinance adopted pursuant to this chapter does not constitute an action necessary …

An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A . Source: SL 2026, ch 55 , § 10.

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 , 10-52 , and 10-52A , which is separately stated on the invoice, bill of sale, or similar document given to a purcha…

The Department of Revenue shall administer any gross receipts tax imposed pursuant to this chapter. 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. The dep…

All moneys received and collected on behalf of a particular county by the Department of Revenue pursuant to this chapter must be credited to a special county gross receipts tax fund, which is hereby established in the state treasury. After deducting the amount of refunds made, th…

A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this…

The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulat…

A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75 . A claim for recovery not filed within one year of the due date is barred. Source: SL 1982, ch 99…

No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44 . A person shall pay the taxes when due and may seek recovery as provided in this chapter. Source: SL 1982, ch 99 , § 3; SL 1985, ch 15 , § 28; SL 1986, ch 111 , § 37.

The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide in…

The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case. Source: SL 1982, ch 99 , § 5.

The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except: (1) A taxpayer having no future tax obligations may receive a refund; or (2) A taxpayer whose recovery credit is not used within one year may receive a refund equal to the …

A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation. Source: SL 1982, ch 99 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 1…

A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recovery of an overpayment, resulting from a taxpayer's error, shall not include interest. Source: SL 1982, ch 99 , § 8.

As used in this chapter, the term, secretary, means the secretary of labor and regulation. Source: SL 1982, ch 99 , § 10; SL 1985, ch 15 , § 29; SL 1986, ch 111 , § 38; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 121; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2015…

The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43 , 10-44 , 10-45 , 10-46 , 10-46A , 10-46B , 10-47B , 10-50 , 10-52 , 32-3 , 32-5 , and 32-5B and §§ 50-11-19 and 50-4-13 to 50-4-17 , inclusive. Source: SL 1982, …