New MunicipalTax Changes Effective July 1, 2021

New Municipal Tax Changes Effective July 1, 2021

Beginning July 1, 2021, four South Dakota communities will implement a new municipal tax rate.

The municipal tax changes taking effect include:

• Oelrichs, S.D., increasing its 0 percent general sales and use tax rate to 2 percent. • Dante,S.D.,increasingits1percentgeneralsales and use tax rate to 2 percent. • Howard, S.D., imposing a 1 percent municipal gross receipts tax rate on lodging, eating establishments, alcoholic beverages, and ticket sales or admissions to places of amusement, athleticandculturalevents.Thistaxisinaddition to its 2 percent general sales and use tax rate. • Freeman, S.D., imposing a 1 percent municipal gross receipts tax rate on lodging, eating establishments, alcoholic beverages, and ticket sales or admissions to places of amusement, athleticandculturalevents.Thistaxisinaddition to its 2 percent general sales and use tax rate.

South Dakota municipalities are able to implement new tax rates or change existing tax rates on either Jan. 1 or July 1 each year.

The South Dakota Department of Revenue has Municipal Tax Information Bulletins available listing all municipal sales and use tax rates statewide, along with information on tribal sales, use, and excise taxes.

Updated bulletins are free of charge and available after July 1, 2021. To obtain a Municipal Tax Information Bulletin, download it on the Department of Revenue website at https://dor.sd.gov/businesses/taxes/municipaltax/ or contact the Department of Revenue at 1-800-8299188.

Sponsored a and Endorsed Programs

Health Pool of South Dakota

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South Dakota Public Assurance A Alliance

Since 1987, the South Dakota Public Assurance Alliance (SDPAA) has b n he een helping municipalities counties, townships, conservation districts, and special distr ci ts protect their broad specialized coverages and outstanding risk management and at competitive, stable pricing. The SDPAA currently provides the General Liability, Automobile Liability, Public Officials Liability, Law y, Property, Vehicle Physical Damage, Boiler and Machinery, nd Cyber Liability. The SDPAA is owned by the public entities who are DPAA takes pride in its responsiveness and loyalty to its Members, vestment it provides its Members.

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For more inform mation contact the SDPA f ff fA of ice at 800-658-3633, email sdpaa@sdmunicipalleague.org or visit www.sdpaaonlin ne.org.

SDML Workers' Compensation Fuund

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d in 1987, the SDML W Wor orkers' Compensation Fund is a se fl -funded nism created for its members and is overseen by its members to statutory workers' compensation coverage for public entities. The Workers' Compensation Fund has a strong commitment to providing a itive workers' compensation program for the public entities in South through administrative, loss control and technical services. nefits, Inc. at 800-233-9073 or i o@sdmlwcfund.com, visitFor more information contact Insurance Ben nf www.sdmlwcfund.com.

South Dakota Public Funds Investment Trust (FIT)

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In 1991 the League n endorsed the South Dakota Public Funds Investments Trust (FIT). FIT is a profe essionally man geag d cash management service for municipalities, counties, school districts, townships, wat a er and sanitary districts, cooperative education service units, and ambulance districts. It is the only investment program exclusively managed fo or local governments in Sout Dh akota. FIT fe ers a liquid government investment pool, fixed rates, cash flow analysis and a bond proceeds management program.

nforF r m more i o ormation contact 800- or658-3633 visit www.sdfit.org.

American Legal Publishing Corporation

American Legal Publishing is a full-service legal publisher that publishes codes of ordinances for over 1,800 local governments across the country. Services include codification, supplementation, legal/editorial analysis, CDROM/Internet publishing and document imaging. American Legal Publishing, in partnership with the South Dakota Municipal League, publishes the South Dakota Basic Code, a model code of ordinances based on South Dakota state law, for municipalities in South Dakota.

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Banyon Data

Banyon Data develops, supports and maintains full-featured business office software for South Dakota cities and towns. Software includes Fund Accounting, Payroll, Utility Billing, Fixed Assets, Special Assessment, Cemetery, Animal Licensing, Point of Sale Interface Module, Permits, Licensing, Billing-Invoicing and essential add on modules (Direct Payment, Direct Deposit, Email Billing, Internet Payments, Retirement reporting, Meter Device Interface, Hydrant Maintenance, Zoning Complaint/Violation Module, etc).

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GovOffice Web Solutions

Then make the switch to GovOffice, the easyto-use and affordable municipal web development solution used by over 50 South Dakota communities. Custom designs are available features. No previous web technical training or programming skills necessary, live training sessions and toll-free assistance are provided. All SDML members receive discount pricing - make the switch to GovOffice!

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