By Aberdeen Insider - July 16, 2026 in NOTICE OF HEARING
An application has been made by Brown County Board of Commissioners to impose a County Gross Receipts Tax and a Use Tax. Hearing to be held in the Commissioner’s Chambers, Courthouse Annex, Brown County, South Dakota on July 28, 2026. Proposed Ordinance #331 for the purpose of providing additional revenue for Brown County, South Dakota, by imposing county gross receipts tax pursuant to the powers grant to the county by the State of South Dakota, by SDCL 10-XX entitled Uniform County Non-Ad Valorem Tax Law and acts amendatory thereto. The purpose of the county gross receipts tax is to provide property tax relief on the county property tax levy for all property classified as owner-occupied. All monies collected by the county from the gross receipts tax must be deposited into a property tax reduction fund, which is hereby created. From and after the first day of January 2027, a one half percent (0.5%) on the gross receipts of all persons engaged in business with the jurisdiction of Brown County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and at the same rate upon all transactions or use, storage and consumption which are subject to the South Dakota Use Tax, SDCL 10-46, and acts amendatory thereto.
The public is invited to attend the hearing and to present comments and testimony regarding the Second Revision Brown County Ordinances pertaining to the gross receipts tax and a use tax for Brown County, South Dakota as described. At conclusion of the hearing, the Brown County Commission may adopt the first reading of Ordinance No. 331.
ATTEST: /s/Lynn Heupel, Brown County Auditor
Published once on July 16, 2026, at the total approximate cost of $20.22 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com