§ 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)

§ 37.115 COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX.

   The city finance director is authorized and directed to determine and compute the tax in accordance with this subchapter. The occupational tax assessed pursuant to the terms of this subchapter must be remitted by the twentieth day of each month to the city finance director, with the remittance to be for the previous calendar month’s tax collections. The city finance director or any person or firm contracted by the city finance office will be entitled to audit the books, ledgers or franchise reports of any hotel, motel or lodging establishment subject to the terms of this subchapter, including the right to inspect daily reports of hotels and motels so as to ensure that the occupancy tax assessed by this subchapter is being properly remitted to the city. The city finance director will be entitled to seek injunctive relief against any hotel, motel or lodging establishment that does not remit the proper amount of tax monies when due, which relief may be in the form of an action requiring the offending hotel or motel owner to allow entry upon their property and access to their records, computers or books so as to verify that the hotel, motel or lodging establishment is remitting all monies it collects pursuant to this subchapter and the laws of the state. Each hotel, motel or lodging establishment subject to this subchapter must keep accurate records of amounts collected from transient guests for review by the city finance director or its designee, pursuant to this subchapter.

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

§ 37.116 STATEMENT REQUIRED ALONG WITH OCCUPATIONAL TAX PAYMENT.

   Any lodging establishment governed by this subchapter must sign a sworn statement to be submitted along with the remittance of any tax imposed by this subchapter on or before the twentieth day of each month stating as follows:

I declare, under penalty of perjury, that the above accounting of rooms rented is accurate and the tax payment made herein is accurate to the best of my knowledge according to my business records.

      Signed_________________ Dated_________

      Title___________________

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

§ 37.117 PAYMENT OF FEES.

   In the event of any civil or criminal action being filed seeking collection of any delinquent assessments, the offending hotel, motel or lodging establishment will be responsible to pay all attorney’s fees and costs incurred by the city in seeking payment under the terms of this subchapter.

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

§ 37.118 COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX.

   All costs incurred by the city or the city finance office pursuant to this subchapter will be paid from occupancy taxes collected under this subchapter. The costs may not exceed 2.5% of the amount of tax collected annually.

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

§ 37.119 PAYMENT OF OCCUPATIONAL TAX PROCEEDS.

   Once the occupational tax has been collected, the city finance office will subtract its administrative costs and make payment of funds to any entity for which the city has contracted or entered into agreement for the implementation of the activities authorized by this subchapter and Resolution(s) No. 13-12 and No. 69-23.

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