CHAPTER 37:  TAXATION
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
   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
   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
Main Street 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
Sioux Falls Convention and Visitors Bureau 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
   37.199   Payment of occupational tax proceeds to Convention and Visitors Bureau
   37.200   Board of directors
   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