84th Legislative Session _ 2009

Committee: Senate Taxation
Wednesday, March 04, 2009

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Adelstein
P    Fryslie, Vice-Chair
P    Howie
P    Jerstad
P    Maher
P    Merchant
P    Nelson
P    Peterson
P    Hansen (Tom), Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair, Senator Tom Hansen.

MOTION:     TO APPROVE THE MINUTES OF MONDAY, MARCH 2, 2009

Moved by:    Merchant
Second by:    Fryslie
Action:    Prevailed by voice vote.

         HB 1072: repeal certain provisions concerning the delayed remittance of sales and use taxes for certain businesses.

Presented by:    Jan Talley, Department of Revenue and Regulation

MOTION:     AMEND HB 1072

1072ff

     On the House Taxation Committee engrossed bill, delete everything after the enacting clause and insert:

     "      Section 1. That § 10-45D-2 be amended to read as follows:

     10-45D-2.   There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed by chapters 10-45 and 10-46. Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by chapters 10-45 and 10-46. "



Moved by:    Nelson
Second by:    Adelstein
Action:    Prevailed by voice vote.

THE FOLLOWING WERE IN FAVOR OF THE BILL AS AMENDED
        
Presented by:    Senator Thomas Nelson
Proponents:    Senator Stanford Adelstein
                  Julie Johnson, Absolutely Aberdeen, Prairie Vision and Aberdeen Development Corporation (Handout #1)        
        Bob O'Connell, Sioux Falls Area Chamber of Commerce
        Pat McElgunn, Rapid City Area Chamber of Commerce
        Matt Krogman, SD Association of Realtors
        Michele Brich, SD Innkeepers Association
        Deb Klebanoff, Self, Sioux Falls
        Pat Boyd, South Dakotans for the Arts
        Larry Lyngstad, South Dakota Arts Council
        Richard Benda, Department of Tourism and State Development (Handout #2)

MOTION:     AMEND HB 1072

1072fg
     On the previously adopted amendment (1072ff), at the end of section 1 insert:

"
     Section 2. That the provisions of section 1 of this Act be repealed on June 30, 2012.".


Moved by:    Maher
Second by:    Howie
Action:    Was not acted on.

 MOTION:     SUBSTITUTE MOTION DO PASS HB 1072 AS AMENDED

Moved by:    Adelstein
Second by:    Merchant
Action:    Prevailed by roll call vote. (7-2-0-0)

Voting Yes:    Adelstein, Fryslie, Jerstad, Merchant, Nelson, Peterson, Hansen (Tom)

Voting No:    Howie, Maher

 MOTION:     AMEND TITLE OF HB 1072

1072ftb

     On page 1, line 1, of the House Taxation Committee engrossed bill, delete everything after "Act to" and insert "increase the gross receipts tax imposed on visitor-related businesses.".

     On page 1, delete line 2.


Moved by:    Adelstein
Second by:    Merchant
Action:    Prevailed by voice vote.

 MOTION:     ADJOURN

Moved by:    Peterson
Second by:    Fryslie
Action:    Prevailed by voice vote.

Lois Henry

____________________________

Committee Secretary
Tom Hansen, Chair