SB 96 — authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

26.473.2726.473.28 101st Legislative Session 96 South Dakota Legislature Senate Bill 96 SENATEENROLLED ENGROSSEDAN IntroducedA by:CT ENTITLED An Act to authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

TheB CommitteeE onIT TaxationENACTED atBY theTHE requestL ofEGISLATURE theOF GovernorTHE AnSTATE ActOF toS authorizeOUTH theD impositionAKOTA of: a county option gross receipts tax to reduce owner-occupied property taxes.

B E IT ENACTED BY THE LEGISLATURE OF THE S TATE OF SOUTH D AKOTA :

Overstrikes26.473.28 indicate2 deleted96 language.10-46A-12.

26.473.27 2 96 10-46A-12.

OverstrikesSB96 indicateENROLLED deleted26.473.28 language.3 96 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.

26.473.27 3 96 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.

OverstrikesSB96 indicateENROLLED deleted26.473.28 language.4 96 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 purchaser.

26.473.27 4 96 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 purchaser.

OverstrikesSB96 indicateENROLLED deleted26.473.28 language.5 96 Notification of the enactment or approval of the ordinance must be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary.

26.473.27 5 96 Notification of the enactment or approval of the ordinance must be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary.

OverstrikesSB96 indicateENROLLED deleted26.473.28 language.6 96 An Act to authorize the imposition of a county option gross receipts tax to reduce owner- occupied property taxes.

Received at this Executive Office I certify that the attached Act originated in this _____ day of _____________, the:

at ____________M.

Senate as Bill No.

96 By Secretary of the Senate for the Governor The attached Act is hereby approved this ________ day of President of the Senate ______________, A.D., 2026 Attest:

Governor Secretary of the Senate STATE OF SOUTH DAKOTA, ss.

Office of the Secretary of State Speaker of the House Filed ____________, 2026 Attest:

at _________ o'clock __M.

Chief Clerk of the House Secretary of State Senate Bill No.

96 By File No.

____ Asst.

Secretary of State Chapter No.

______ SB96 ENROLLED