(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)