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Code of Ordinances of Sioux Falls, SD
SIOUX FALLS, SOUTH DAKOTA CODE OF ORDINANCES
CHARTER
CHARTER PARALLEL REFERENCES
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
CHAPTER 30: CITY COUNCIL
CHAPTER 31: DEPARTMENTAL ORGANIZATION
CHAPTER 32: CITY ORGANIZATIONS
CHAPTER 33: EMERGENCY MANAGEMENT
CHAPTER 34: ETHICS
CHAPTER 35: CONFLICTS OF INTEREST OF OFFICERS AND EMPLOYEES AND ETHICS BOARD
CHAPTER 36: FINANCES
CHAPTER 37: TAXATION
RETAIL SALES AND SERVICE TAX
USE TAX
URBAN AND RURAL SERVICE DISTRICTS
REDUCED TAXATION FOR NEW INDUSTRIAL STRUCTURES, ADDITIONS THERETO WITHIN THE CITY
REDUCED TAXATION FOR NEW INDUSTRIAL, COMMERCIAL STRUCTURES, ADDITIONS THERETO WITHIN DOWNTOWN CENTER DESIGNATED URBAN RENEWAL AREA
REDUCED TAXATION FOR NEW HOUSING STRUCTURES, ADDITIONS THERETO
REDUCED TAXATION FOR NEW MIDTOWN MIXED-USE STRUCTURES, ADDITIONS THERETO
DOWNTOWN SIOUX FALLS 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
ABATEMENT OR REFUND OF ASSESSMENT
RETAIL SALES AND SERVICE TAX AND USE TAX REFUND
EXPERIENCE SIOUX FALLS BUSINESS IMPROVEMENT DISTRICT
TAX INCREMENTAL DISTRICTS
CHAPTER 38: ELECTIONS
CHAPTER 39: PERSONNEL REGULATIONS AND BENEFITS; RETIREMENT AND PENSIONS
CHAPTER 40: ADMINISTRATIVE CODE ENFORCEMENT
CHAPTER 41: FEES
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
CODE OF ORDINANCES PARALLEL REFERENCES
FEE INDEX
§ 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)
§ 37.120 SEVERABILITY.
   Should any section, clause or provision of this subchapter be declared by the courts to be invalid, the same will not affect the validity of the subchapter as a whole or any part thereof, other than the part declared to be invalid.
(Ord. 30-12, passed 4-16-2012)
PROPERTY TAX REBATE CRITERIA
§ 37.135 GENERAL.
   When a property tax rebate is included in the city’s budget, no rebate shall be paid unless the owner of eligible owner-occupied single-family dwelling property has complied with the provisions of this subchapter.
(1992 Code, § 39-150) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

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