By Aberdeen Insider - August 27, 2026 in ORDINANCE #331
AN ORDINANCE IMPOSING A COUNTY GROSS RECEIPTS TAX &
A USE TAX FOR BROWN COUNTY, SD
Notice is hereby given that 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.
BE IT FURTHER ORDAINED The Board of County Commissioners chooses to refer this to a vote of the people in the General Election on November 3, 2026.
Passed and adopted this 18th day August 2026.
Duane Sutton, Brown County Commission Chairman
ATTEST: Lynn Heupel, Brown County Auditor
Notice of Hearing: July 1, 2026
First Reading: July 28, 2026
Second Reading/Adoption: August 18, 2026
Published: August 26, 2026
Effective Date: September 15, 2026
Published once on August 27, 2026, at the total approximate cost of $20.51 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com