(a) From and after January 1, 1996, there is hereby imposed in addition to the taxes imposed by §§ 37.001, 37.002 and 37.003, an additional 1% tax upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging within the city for periods of less than 28 consecutive days.
(b) All revenues received under this section shall be used for funding Experience Sioux Falls, a South Dakota nonprofit corporation as the Destination Marketing Organization (DMO) and Convention & Visitors Bureau (CVB) for the City of Sioux Falls.
(1992 Code, § 39-17.1) (Ord. 150-95, passed 12-4-1995; Ord. 72-22, passed 7-5-202