§ 37.108 PUBLIC HEARING.

   A public hearing on the formation of the business improvement district was held in city council chambers at 224 West Ninth Street, Sioux falls, South Dakota on October 23, 1989.

(1992 Code, § 39-144) (Ord. 114-89, passed 10-23-1989; Ord. 60-07, passed 5-7-2007)

§ 37.109 PURPOSES.

   The purposes, public improvements and facilities to be included in the business improvement district are as follows:

   (a)   The creation and implementation of a plan for improving the general architectural design of public areas in the business improvement district boundaries;

   (b)   The development of any activities or promotions of any events in the business improvement district boundaries;

   (c)   Employing or contracting for personnel, including administrators, for any improvement or promotional program allowed by law and providing for any service necessary to carry out the purposes of the law;

   (d)   Any other project or undertaking for the betterment of the facilities in the business improvement district boundaries, whether the project is capital or noncapital in nature; and

   (e)   As otherwise allowed pursuant to SDCL 9-55 or law.

(1992 Code, § 39-145) (Ord. 114-89, passed 10-23-1989; Ord. 60-07, passed 5-7-2007; Ord. 80-11, passed 10-11-2011)

§ 37.110 SPECIAL ASSESSMENT.

   Real property in the business improvement district boundaries except as otherwise set forth in §§ 37.111 and 37.112, shall be subject to annual special assessments as follows:

   (a)   For Improvement Value: $1.50 per $1,000 of assessed valuation of improvements between $0 and $1,000,000, and $0.50 per $1,000 of assessed valuation of improvements greater than $1,000,000; and

   (b)   For Land Value: $1.00 per $1,000 of assessed valuation of land between $0 and $200,000, and $0.50 per $1,000 of assessed valuation of land greater than $200,000.

(1992 Code, § 39-146) (Ord. 114-89, passed 10-23-1989; Ord. 78-92, passed 8-17-1992; Ord. 60-07, passed 5-7-2007; Ord. 80-11, passed 10-11-2011; Ord. 142-22, passed 12-20-2022)

§ 37.111 EXEMPTIONS.

   The following real property in the business improvement district boundaries shall be exempt from assessment under this subchapter:

   (a)   Real property exempt from taxation under SDCL ch. 10-4;

   (b)   Industrial property;

   (c)   Property with a zoning classification of RA-1, RA-2, and RA-3; and

   (d)   Property whose sole use is residential with two or fewer dwellings.

(1992 Code, § 39-147) (Ord. 114-89, passed 10-23-1989; Ord. 07-06, passed 1-3-2006; Ord. 60-07, passed 5-7-2007; Ord. 80-11, passed 10-11-2011; Ord. 13-13, passed 4-2-2013)

§ 37.112 REDUCED ASSESSMENTS.

   Any assessment for the following real property in the business improvement district boundaries shall be reduced as set forth herein: for multi-family property whose sole use is residential, the amounts due under § 37.110 shall be reduced by 50%.

(1992 Code, § 39-148) (Ord. 80-11, passed 10-11-2011)

§ 37.113 LODGING ESTABLISHMENT OCCUPATION TAX IMPOSED.

   (a)   An occupation tax up to a maximum amount allowable per SDCL 9-55, per night, will be imposed upon transient guests based upon rooms rented by the hotels, motel or lodging establishments within the boundaries of the district as enumerated in this subchapter. This occupation tax must be fair, equitable and uniform. 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 is imposed on transient guests as follows in conformance with Resolution(s) No. 13-12, No. 69-23, and § 37.109:

 

Address of Lodging Establishment	Per Room, Per Night Occupation Tax	Approximate Rooms in Hotel	Uses of Funds
201 E. Eighth St. (Hilton Garden Inn)	$2	136	Those uses identified by Res. 13-12 and this subchapter
120 E. Fourth Place (Canopy by Hilton)	$2	216	Those uses identified by Res. 69-23 and this subchapter

 

   (b)   Any additions or removals of lodging establishments for which the tax is imposed, or changes in rates, shall be made in accordance with SDCL 9-55-16 and codified in this section.

(Ord. 30-12, passed 4-16-2012; Ord. 84-23, passed 9-12-2023)

§ 37.114 DUTY TO ACCOUNT FOR COMPLIMENTARY ROOMS.

   Each hotel, motel or lodging establishment must account for complimentary rooms that are also subject to audit by the city finance director with records to show the basis for offering the room on a complimentary basis.

(Ord. 30-12, passed 4-16-2012)