(A) To fund the activities of the BID, an occupational tax in the amount of $2 per night shall be imposed upon transient guests, based upon rooms rented by any of the hotels, motels or lodging establishments within the District.
(B) A
TRANSIENT GUEST is defined as any person paying a rental rate for a room based on a nightly, weekly or other basis that is less than 28 consecutive days. This occupation tax shall be fair, equitable and uniform as to class. Organizations exempt from sales tax shall not be exempt from the occupational tax. No occupational tax may be imposed on any transient guest who has been offered a room by a lodging establishment on a complimentary basis, whereby no fee or rent is charged for such room. This tax rate shall be subject to establishment and adjustment by the City Council, by resolution, in accordance with SDCL § 9-55-16.
(Ord. 1185, passed 12-4-2017)