CHAPTER 64:35:01
INTERPRETIVE RULES
Section
64:35:01:01 Definitions.
64:35:01:02 Application.
64:35:01:03 Forms supplied by department.
64:35:01:04 Machines placed in service during license year.
64:35:01:05 Payment of fee.
64:35:01:06 to 64:35:01:07 Repealed.
64:35:01:08 Annual license not transferable or refundable.
64:35:01:09 Transfer of permit to new owner.
64:35:01:01. Definitions. Terms used in this article mean:
(1) "Annual license," a permit issued for a coin-operated washer or dryer by the calendar year;
(2) "Coin-operated washer or dryer," a mechanical washing, drying, or cleaning apparatus designed or used for the purpose of washing, cleaning, or drying any material of whatever nature or design and which is activated or continued through the deposit or surrendering of a coin, token, or other consideration or through the payment of a consideration based on the use of the machine;
(3) "Department," Department of Revenue and Regulation;
(4) "Licensing agency," the special tax division of the department;
(5) "Municipality," all cities and towns organized under the laws of this state; the term does not include any other political subdivision defined in SDCL 9-1-1;
(6) "Operator," an agent or employee of an owner who is in actual or constructive charge of a coin-operated washer or dryer; if a coin-operated washer or dryer is being purchased under contract, the person having equitable ownership of the equipment;
(7) "Owner," the person, firm, or corporation having legal title to a coin-operated washer or dryer;
(8) "Population," the population of a municipality as defined by SDCL 2-14-2(18).
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-1-1, 10-45-5.1.
64:35:01:02. Application. Every person owning or operating a coin-operated washer or dryer at any place in this state, shall, by December 31 each year, apply to the department for an annual permit for the succeeding year for each coin-operated washer or dryer which is owned by the person or under the person's control. An application form may include all washers and dryers owned or operated by the applicant regardless of their location, but in all cases the application shall clearly designate the exact location of the machines.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-45-5.1.
64:35:01:03. Forms supplied by department. Applications shall be on forms supplied by the department and shall show the make and serial number of the coin-operated washer or dryer and its location by city or town or other area outside a municipality.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-1-1, 10-45-5.1.
64:35:01:04. Machines placed in service during license year. If an owner acquires or puts into service a coin-operated washer or dryer which has not been registered, even though the machine may be the replacement for a machine previously registered, a new application must be completed and the requisite fee paid. No refund for a partial year's operation may be made, nor may any fee be prorated for the remaining time in the license year.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-45-5.1.
64:35:01:05. Payment of fee. Payments of the license fee may be by check, cash, or money order made payable to the state treasurer and forwarded to the department.
The department shall issue an annual permit to the owner or operator showing the type of permit issued, the number of units licensed, and the fee paid per unit. The permit shall be posted within the licensed premise and open to public view.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-1-1, 10-45-5.1.
64:35:01:06. Fee based on population.Repealed.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, repealed July 1, 1987.
64:35:01:07. Licensed machines subject to property tax.Repealed.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, repealed July 1, 1987.
64:35:01:08. Annual license not transferable or refundable. The annual coin-operated washer or dryer license is not transferable from one machine to another or refundable.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-45-5.1.
64:35:01:09. Transfer of permit to new owner. A licensed owner or operator of washer and dryer units who transfers the ownership or management of the washer and dryer units during a calendar year shall notify the department and request a transfer of the permit to the new owner or operator of the units upon completion of the transfer.
Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45-5.1.
Law Implemented: SDCL 10-45-5.1.
