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State of South Dakota
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NINETY-FOURTH SESSION LEGISLATIVE ASSEMBLY, 2019 |
| 633B0737 | HOUSE BILL NO. 1227 |
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Introduced by: Representatives Qualm, Beal, Finck, Gosch, and Peterson (Kent) and
Senators Langer and Greenfield (Brock)
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FOR AN ACT ENTITLED, An Act to provide nonpublic schools certain tax revenue collected
from rural electric companies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-36-7 be amended to read:
10-36-7. The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6, which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district and each nonpublic school located within the boundaries of the school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.
Section 2. That § 10-36-10 be amended to read:
10-36-10. The county treasurer shall allocate and transmit the taxes collected from each company to the school treasurer of each school district and each nonpublic school located within
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-36-7 be amended to read:
10-36-7. The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6, which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in which the company operates the amount of the tax to be paid in the county based on the kilowatt hours delivered. The secretary shall further certify to the county auditor the amount to which each school district and each nonpublic school located within the boundaries of the school district shall be entitled in each county based on the kilowatt hours delivered. The county auditor shall extend such tax on the books and certify the same to the county treasurer.
Section 2. That § 10-36-10 be amended to read:
10-36-10. The county treasurer shall allocate and transmit the taxes collected from each company to the school treasurer of each school district and each nonpublic school located within
the boundaries of the school district in which the company operates on the basis of the number of kilowatt hours delivered by the company from its operations within each school district within the county.
