Section
Retail Sales and Service Tax
37.001 Imposition of retail sales and service tax and exemptions therefrom
37.002 Imposition of additional retail sales and service tax
37.003 Special tax rates
37.004 Imposition of additional tax
37.005 Collection
37.006 Special rate for vending receipts
37.007 Interpretation
Use Tax
37.020 Imposition
37.021 Imposition of additional tax
37.022 Collection
37.023 Interpretation
Urban and Rural Service Districts
37.035 Service districts established
37.036 Rural service district; criteria for lands included
37.037 Rural service district; lands described
37.038 Lands included in rural service district
37.039 Lands included in urban service district
37.040 Agricultural land annexed; limitation on mill levy and assessed value
37.041 Platting or construction in rural district
37.042 Filing ordinance amendment or order with County Auditor
Reduced Taxation for New Industrial Structures, Additions Thereto Within the City
37.055 Authority
37.056 Applicability; effective date
37.057 Calculation of tax
37.058 Application for reduced taxation on new construction
Reduced Taxation for New Industrial, Commercial Structures, Additions Thereto
Within Downtown Center Designated Urban Renewal Area
Within Downtown Center Designated Urban Renewal Area
37.070 Authority
37.071 Applicability; effective date
37.072 Calculation of tax
37.073 Application for reduced taxation on new construction
Reduced Taxation for New Commercial Structures or New Commercial Residential
Structures or Additions, Renovations or Reconstruction to Existing Structures
Located within the City’s Designated Area of the City
Structures or Additions, Renovations or Reconstruction to Existing Structures
Located within the City’s Designated Area of the City
37.085 Authority
37.086 Definitions
37.087 Applicability; effective date
37.088 Calculation of tax
37.089 Application for reduced taxation on new construction
37.090 Discretionary formula report
Dowtown Sioux Falls Business Improvement District
37.105 Creation
37.106 Boundaries
37.107 Resolutions of intent
37.108 Public hearing
37.109 Purposes
37.110 Special assessment
37.111 Exemptions
37.112 Reduced assessments
37.113 Lodging establishment occupation tax imposed
37.114 Duty to account for complimentary rooms
37.115 Computation and collection of occupational tax
37.116 Statement required along with occupational tax payment
37.117 Payment of fees
37.118 Costs incurred by city in administering occupational tax
37.119 Payment of occupational tax proceeds
37.120 Severability
Property Tax Rebate Criteria
37.135 General
37.136 Compliance with state law
37.137 Taxes to be paid
37.138 Payment by December 31
Abatement or Refund of Assessment
37.150 Abatement or refund of invalid, inequitable or unjust assessment
Retail Sales and Service Tax and Use Tax Refund
37.165 Definitions
37.166 Refund of retail sales and service tax and use tax on capital assets
37.167 Eligible projects
37.168 Ineligible projects
37.169 Application for refund
37.170 Amount of refund
37.171 Submission of returns and payment
37.172 Payment of amount withheld
37.173 Improper claims
37.174 Appeals
37.175 Appropriations
Experience Sioux Falls Business Improvement District
37.190 Establishment of district
37.191 Boundaries of district
37.192 Purpose of district
37.193 Occupational tax imposed
37.194 Duty to account for complimentary rooms
37.195 Computation and collection of occupational tax
37.196 Statement required along with occupational tax payment
37.197 Payment of fees
37.198 Costs incurred by city in administering occupational tax and collection of delinquent assessments
37.199 Payment of occupational tax proceeds to Experience Sioux Falls
37.200 Board of directors and officers
37.201 Severability
Tax Incremental Districts
37.216 Authority and purpose
37.217 Application
37.218 Fees and cost recovery
37.219 Evaluation, documents, and presentation
37.999 Penalty
Cross-reference:
City council, see ch. 30
City organizations, see ch. 32
Licenses, see ch. 110
Revenues and special funds, see § 36.002
Storm drainage fee, see § 51.100
Utility rates and charges, see ch. 51
Statutory reference:
Use tax, see SDCL ch. 10-46