reglab/housing_qa huggingface dataset:
SD Codified L § 35-4-117 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-117 - Price of full-service restaurant on-sale license set at or above current fair market value.

35-4-117. Price of full-service restaurant on-sale license set at or above current fair market value.Any municipality or county adopting the ordinance pursuant to §35-4-111 shall, for a period of ten years following adoption of such ordinance, set the price of a new full-service restaurant on-sale license, pursuant to §35-4-116, at or above the current fair market value. However, the full-service restaurant on-sale license fee may not be less than the minimum on-sale license fee as provided in subdivision 35-4-2(4) or (6). For purposes of this section, the term, current fair market value, means the documented price of the on-sale license most recently sold through an arm's-length transaction, less the value of any real or personal property included in the transaction. If there are no documented sales of on-sale licenses, the municipality or county may request from any on-sale license holder within the municipality or county, the date and price originally paid for its on-sale license to determine the current fair market value. Source: SL 2008, ch 189, §9; SL 2009, ch 177, §6; SL 2018, ch 213, §101.
SD Codified L § 35-4-118 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-118 - Registry of full-service restaurant on-sale licenses.

35-4-118. Registry of full-service restaurant on-sale licenses.Each municipality or county adopting an ordinance pursuant to §35-4-111 shall maintain a registry of each on-sale license that is being offered for sale at the price established in §35-4-117 and furnish a copy of the registry to anyone who requests a new full-service restaurant on-sale license. The municipality or county may only issue a new license pursuant to §§35-4-110 to 35-4-120, inclusive, if no on-sale license is on the registry or a person desiring to purchase an on-sale license listed on the registry provides documentation showing that the person is unable to purchase the on-sale license at the price established in §35-4-117 and on terms satisfactory to both the potential buyer and seller. The price of any on-sale license registered as, for sale, with the municipality or county shall be sold at the current fair market price set by the municipality or county pursuant to §35-4-117. Nothing in §§35-4-110 to 35-4-120, inclusive, precludes the sale of an on-sale license by a licensee not listed on the registry. Source: SL 2008, ch 189, §10; SL 2009, ch 177, §7.
SD Codified L § 35-4-119 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-119 - Registration that full-service restaurant on-sale license is for sale.

35-4-119. Registration that full-service restaurant on-sale license is for sale.The existing on-sale license holder is responsible for registering with the municipality or county that the on-sale license is for sale pursuant to §35-4-118. Source: SL 2008, ch 189, §11.
SD Codified L § 35-4-120 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-120 - Certain licensees to report amount paid for other licenses--Objection to report--Hearing--Appeal.

35-4-120. Certain licensees to report amount paid for other licenses--Objection to report--Hearing--Appeal.Upon the adoption of an ordinance pursuant to §35-4-111, any person who purchased an on-sale license issued pursuant to subdivision 35-4-2(4) or (6) within the last five years shall report to the municipality or county that issued the license the amount paid for the license. If the municipality or county that issued the on-sale license adopts an ordinance pursuant to §35-4-111, and requests from any other licensee the amount originally paid for any other on-sale license pursuant to §35-4-117, the licensee shall report that amount to the municipality or county. The declared purchase price shall be made under oath and shall include the documents establishing the amount paid for the on-sale license. If the transaction included other personal property or real property, the full market value of the other property on the date of the transaction shall be deducted from the total purchase price to establish the amount paid for the license. The person who owned the license as of the date of the adoption of the ordinance has the burden of establishing the amount paid for the license. If the amount reported is used to determine current fair market value pursuant to §35-4-117, any licensee who contends that the amount does not accurately reflect the fair market value of the license on the date of purchase may file an objection to the report. The objection shall be filed with the municipality or county within thirty days of the date the license fee is set pursuant to §35-4-116. If an objection is filed, the governing board of the municipality or county shall conduct a hearing to determine the fair market value of the license. The determination of the governing board may be appealed to circuit court. Source: SL 2009, ch 177, §9; SL 2018, ch 213, §102.
SD Codified L § 35-4-123 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-123 - County fairground on-sale license.

35-4-123. County fairground on-sale license.Any county operating a county fairgrounds may, by resolution, without an election, but subject to referendum, issue one on-sale license at the county fairgrounds to an applicant who is authorized by the county to operate as the leaseholder at the county fairgrounds. The selling, serving, or dispensing of any alcoholic beverage at the county fairgrounds may not occur more than one hour before the commencement of any event at the county fairgrounds or at any time after the event is concluded. A license issued pursuant to this section may not be transferred. The license shall be issued without regard to the population limitations established pursuant to §§35-4-11 and 35-4-11.1. Source: SL 2010, ch 186, §1; SL 2011, ch 174, §1; SL 2018, ch 213, §105.
SD Codified L § 35-4-124.1 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-124.1 - Donation of beverages to civic, charitable, educational, fraternal, or veterans organization holding special events license.

35-4-124.1. Donation of beverages to civic, charitable, educational, fraternal, or veterans organization holding special events license.A civic, charitable, educational, fraternal, or veterans organization holding a special events license pursuant to subdivision 35-4-124(5) may only sell wine that has been donated by members of the public to be sold at the special event. A civic, charitable, educational, fraternal, or veterans organization holding a special events license pursuant to subdivision 35-4-124(6) may only sell malt beverages that have been donated by members of the public to be sold at the special event. A civic, charitable, educational, fraternal, or veterans organization holding a special events license pursuant to subdivision 35-4-124(7) may only sell alcoholic beverages that have been donated by members of the public to be sold at the special event.The donor shall purchase any donated alcoholic beverage from a licensed South Dakota retailer. Source: SL 2015, ch 195, §2, eff. Mar. 13, 2015; SL 2018, ch 213, §107.
SD Codified L § 35-4-125 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-125 - Application for special alcoholic beverage license--Fee.

35-4-125. Application for special alcoholic beverage license--Fee.Notwithstanding §35-1-5.5, a municipality or county may allow the sale of alcoholic beverages on public property or property owned by a nonprofit corporation during a special event. Any license issued pursuant to §35-4-124 shall be issued to the person and the location specified on the application. Notwithstanding §35-4-2, the governing body of the municipality or the board of county commissioners, as appropriate, shall determine the fee for this license. Each application shall be accompanied by the fee at the time of submission to the governing body of the municipality or the board of county commissioners. The fee provided for in this section shall be retained by the governing body of the municipality or the board of county commissioners issuing the license. Source: SL 2010, ch 185, §2; SL 2011, ch 175, §2.
SD Codified L § 35-4-127 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-127 - Off-sale delivery license.

35-4-127. Off-sale delivery license.A licensee licensed pursuant to subdivision 35-4-2(3) or (5) may apply for an off-sale delivery license as provided by subdivision 35-4-2(23) to deliver alcoholic beverages to a consumer within the boundaries of the municipality that issued the off-sale license. The alcoholic beverage for delivery shall be purchased in person and on-site at the licensee's off-sale premises. The minimum purchase of alcoholic beverages shall be one hundred fifty dollars. The delivery shall be made during hours of operation pursuant to §35-4-81.2 by an employee of the licensee who is at least twenty-one years old. The employee shall obtain the signature of a person twenty-one years old or older before delivery of the shipment. The employee shall request that the person signing for the delivery display a valid age-bearing photo identification document issued by this state, another state, or the federal government verifying that the person is twenty-one years old or older. Documentation verifying the identification of the person signing for the delivery shall be retained by the licensee for one year.Any licensee who delivers alcoholic beverages to a person under twenty-one years old is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Any money collected pursuant to this section shall be deposited in the general fund. Source: SL 2017, ch 169, §1; SL 2018, ch 213, §108.
SD Codified L § 35-4-128 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-128 - Manufacture, sale, or possession of powdered, condensed, or concentrated alcohol prohibited--Exceptions--Violation as misdemeanor.

35-4-128. Manufacture, sale, or possession of powdered, condensed, or concentrated alcohol prohibited--Exceptions--Violation as misdemeanor.Unless specifically allowed in this section, the manufacture, sale or possession of alcohol in a powdered, condensed, or other concentrated form as defined in §35-1-1 or the sale or possession of an alcoholic beverage that is reconstituted from alcohol in a powdered, condensed, or other concentrated form is prohibited.The provisions of this section do not apply to the following:(1)Any hospital that possesses a product defined in subdivision 35-1-1(17A) and that possession is primarily used for conducting scientific research; or(2)Any state institution, private college or university, or pharmaceutical or biotechnical company that possesses a product defined in subdivision 35-1-1(17A) and that possession is primarily used for conducting bona fide research.A violation of this section is a Class 1 misdemeanor. Source: SL 2017, ch 163, §2.
SD Codified L § 35-4-129 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-129 - Sale of alcoholic beverages below cost prohibited--Exception.

35-4-129. Sale of alcoholic beverages below cost prohibited--Exception. No alcoholic beverage may be sold below the wholesale cost of the alcoholic beverage, unless the sale constitutes the termination of the sale of the alcoholic beverage on the licensed premises. Any alcoholic beverage offered for sale at less than wholesale cost may not be offered again for sale on the licensed premises for a period of less than one year after termination of the sale of the product on the licensed premises. The wholesale cost is the consideration paid by a retailer to a wholesaler to acquire an alcoholic beverage and includes the purchase price and freight charges. If no wholesaler is used in the sale, the direct shipper may not sell the alcoholic beverage below the manufacturer's cost. Source: SL 1989, ch 337; SL 2015, ch 196, §23, eff. Jan. 1, 2016; SDCL §37-10A-1; SL 2018, ch 213, §§109, 110.
SD Codified L § 35-4-130 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 04 - Sale Of Beverages|Section 35-4-130 - Quantity discounts and cash discounts permitted.

35-4-130. Quantity discounts and cash discounts permitted.A retailer, as defined in subdivision 35-1-1(19), may offer quantity discounts or cash discounts to a consumer for the purchase of alcoholic beverages. Any quantity discount or cash discount offered by a retailer to a consumer shall comply with the provisions of §35-4-129. Source: SL 2019, ch 165, §1.
SD Codified L § 35-5-1 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-1 - Beverages to which chapter applies.

35-5-1. Beverages to which chapter applies.The provisions of this chapter apply to all alcoholic beverages. Source: SDC 1939, §5.0201; SL 1971, ch 211, §77; SL 2018, ch 213, §111.
SD Codified L § 35-5-2 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-2 - Alcohol excise tax to be paid by manufacturers and wholesalers.

35-5-2. Alcohol excise tax to be paid by manufacturers and wholesalers.There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler shall pay the alcohol excise tax on all alcoholic beverages purchased, received, or imported for sale to a retailer. Source: SDC 1939, §5.0238; SL 1963, ch 17; SL 1971, ch 211, §78; SL 2018, ch 213, §112.
SD Codified L § 35-5-3 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-3 - Amount of tax based on quantities--Diluted beverages.

35-5-3. Amount of tax based on quantities--Diluted beverages.The alcohol excise tax based on the quantities of different kinds of alcoholic beverages is:(1)Malt beverages, eight dollars and fifty cents per barrel of thirty-one gallons, or a pro rata portion thereof in accordance with the size of the bulk container;(2)All light wines and diluted beverages (except sparkling wines and cider) containing alcohol by weight to the extent of more than 3.2 percent and not more than fourteen percent, ninety-three cents per gallon;(3)All wines (except sparkling wines) containing alcohol by weight to the extent of more than fourteen percent and not more than twenty percent, one dollar and forty-five cents per gallon;(4)All wines (except sparkling wines) containing alcohol by weight to the extent of more than twenty percent and not more than twenty-four percent, all natural sparkling wines containing alcohol and all artificial sparkling wines containing alcohol, two dollars and seven cents per gallon;(4A)All cider containing alcohol by weight not more than ten percent, twenty-eight cents per gallon;(5)All other alcoholic beverages not otherwise specified, three dollars and ninety-three cents per gallon.For the purposes of this section, diluted beverages are alcoholic beverages prepared from the admixture of spirits or wine with water, dairy products, fruit juices, or vegetable juices, to which may be added natural flavors, artificial flavors, sweetening agents, or food additives to produce a beverage distinct and unique from the spirits or wine. In no case does the term, diluted beverages, include beverages which contain in excess of twelve percent alcohol by weight.Any funds collected from the alcohol excise tax imposed by this section shall be deposited in the alcoholic beverage fund. Source: SDC 1939, §§5.0238 (1), 5.0314; SL 1945, ch 17, §4; SL 1955, ch 6, §7; SL 1963, ch 17; SL 1963, ch 21, §1; SL 1965, ch 18, §1; SDCL §35-7-2; SL 1971, ch 211, §79; SL 1972, ch 201, §§1, 2; SL 1981, ch 272, §1; SL 1987, ch 261, §44; SL 1987, ch 263; SL 1987, ch 264, §1; SL 1990, ch 299; SL 1998, ch 221, §2; SL 2010, ch 180, §51; SL 2018, ch 213, §113.
SD Codified L § 35-5-6 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-6 - Beverages exempt from tax.

35-5-6. Beverages exempt from tax.The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:(1)Sacramental wines; or(2)Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title. Source: SDC 1939, §5.0240; SL 1945, ch 22, §3; SL 1971, ch 211, §82; SL 1987, ch 261, §47; SL 2018, ch 213, §116.
SD Codified L § 35-5-6.1 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration.

35-5-6.1. Additional tax on wholesaler's purchases--Administration.In addition to the alcohol excise tax imposed by §35-5-3, a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administered and collected in the same manner as provided in this chapter for the collection of the alcohol excise tax. A licensee shall indicate the total dollar amount of purchases received during the reporting period. Funds collected from the tax imposed by this section shall be deposited in the state general fund. Source: SL 1978, ch 267, §§1, 2; SL 1981, ch 272, §2; SL 1987, ch 261, §48; SL 2018, ch 213, §117.
SD Codified L § 35-5-7 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-7 - Bond required of licensees--Amount of bond--Deposit in lieu of bond.

35-5-7. Bond required of licensees--Amount of bond--Deposit in lieu of bond.Any licensee liable for the payment of the taxes levied under this chapter may be required by the secretary to file with the secretary a bond or bonds, in an amount and form prescribed by the secretary, with corporate surety satisfactory to the secretary. The amount of the bond may not exceed fifty thousand dollars, and the secretary may require the increase or permit the decrease of the amount of the bond to a sum that the secretary determines is necessary to assure payment of the tax. The bond or bonds shall run to the state and shall be conditioned on the payment of all taxes levied under this chapter on or before the due date of payment, and on the payment of all fines and penalties lawfully imposed by reason of failure to pay any taxes levied under this chapter on the date payment is due. In lieu of a bond, the secretary may allow the licensee to furnish the amount of the bond in cash or negotiable securities approved by the secretary. Source: SDC 1939, §§5.0109, 5.0208, 5.0239, 5.0307; SL 1941, ch 8; SL 1943, ch 11; SL 1959, ch 8; SL 1959, ch 12; SL 1963, ch 11; SL 1963, ch 12, §2; SL 1965, ch 16; SDCL §§35-1-6, 35-4-36, 35-5-7, 35-6-16, 35-6-17; SL 1971, ch 211, §83; SL 2008, ch 37, §185; SL 2018, ch 213, §118.
SD Codified L § 35-5-7.1 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-7.1 - Cancellation of bond by surety--Revocation of license.

35-5-7.1. Cancellation of bond by surety--Revocation of license.The surety may cancel the bond required by §35-5-7 as to future liability by giving thirty days' written notice to the department and the licensee. Unless the licensee gives other sufficient security by the end of the thirty-day period, the licensee's license shall be revoked. Source: SDC 1939, §5.0307 as added by SL 1959, ch 12; SL 1963, ch 11; SL 1965, ch 16; SDCL §§35-4-37, 35-6-19; SL 1971, ch 211, §84; SL 2008, ch 37, §186.
SD Codified L § 35-5-10 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-10 - Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

35-5-10. Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons from whom received, the amount of tax due, and any other information prescribed by the secretary. The return, covering the period of one calendar month, together with payment of the tax due, shall be transmitted to the department on or before the twenty-fifth day of the second month following the close of the reporting period. A violation of this section is a Class 1 misdemeanor. Source: SDC 1939 §§5.0239, 5.0315; SL 1955, ch 6, §§4, 8; SL 1963, ch 12, §2; SL 1965, ch 18, §2; SDCL §§35-5-8 to 35-5-10, 35-7-4, 35-7-6; SL 1971, ch 211, §85; SL 1992, ch 158, §62; SL 2018, ch 213, §119.
SD Codified L § 35-5-19 (2021)
2021 South Dakota Codified Laws|Title 35 - Alcoholic Beverages|Chapter 05 - Alcohol Excise Tax|Section 35-5-19 - Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.

35-5-19. Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.Any person required to file returns or reports under this chapter, who fails to file a return or report or pay the tax when due is subject to interest and penalty at the rates set forth in §10-59-6. However, for a reasonable cause shown, the secretary may reduce or eliminate the penalty. If any licensee files a false or fraudulent return, an amount equal to the tax evaded, or attempted to be evaded, shall be added to the tax. Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty. No court may enjoin the collection of the tax or civil penalty. Source: SDC 1939, §5.0239 as added by SL 1963, ch 12, §2; SDC Supp 1960, §5.0238-1; SDCL §§35-5-18, 35-7-7; SL 1971, ch 211, §90; SL 1983, ch 28, §48; SL 1983, ch 265; SL 1984, ch 319, §22; SL 1988, ch 296; SL 2018, ch 213, §120.