§ 37.174 APPEALS.

   Any person aggrieved by a decision of the finance director under this subchapter may file an appeal according to the procedure set forth in §§ 30.040 through 30.046.

(1992 Code, § 39-181) (Ord. 42-05, passed 4-18-2005; Ord. 43-07, passed 3-5-2007; Ord. 60-07, passed 5-7-2007)

§ 37.175 APPROPRIATIONS.

   All monies refunded pursuant to this ordinance shall be deemed to be continually appropriated without further action by the city council.

(1992 Code, § 39-182) (Ord. 42-05, passed 4-18-2005; Ord. 60-07, passed 5-7-2007)

EXPERIENCE SIOUX FALLS BUSINESS IMPROVEMENT DISTRICT

§ 37.190 ESTABLISHMENT OF DISTRICT.

   (A)   Pursuant to the provisions of SDCL ch. 9-55, the CVB business improvement district of the city is hereby created. A resolution of intent (Resolution 86-10) to create this district was approved by the city council on October 12, 2010. The public hearing on creation of the district was held in the city council chambers, located at 235 W. 10th St., P.O. Box 7402, Sioux Falls, South Dakota, at 7:00 p.m. on November 15, 2010.

(1992 Code, § 39-183)

   (B)   The CVB business improvement district is retitled the Experience Sioux Falls business improvement district.

(Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.191 BOUNDARIES OF DISTRICT.

   The Experience Sioux Falls business improvement district will have the following boundaries, excluding any hotel/motel properties with less than 40 rooms:

   (a)   All commercial transient lodging facilities located within the city limits; and

   (b)   For purposes of establishing whether a hotel/motel property has 40 or more rooms, lodging rooms in contiguous properties will be aggregated if they function as part of a single hotel/motel, even if owned by separate entities.

(1992 Code, § 39-184) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.192 PURPOSE OF DISTRICT.

   The Experience Sioux Falls business improvement district is created for the purpose of funding the marketing and promotion of the visitor industry in the city and its hotels and motels located within the district.

(1992 Code, § 39-185) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.193 OCCUPATIONAL TAX IMPOSED.

   An occupational tax in the amount of $2 per night will be imposed upon transient guests based upon rooms rented by any of the hotels, motels or lodging establishments within the boundaries of the district. This occupational tax must be fair, equitable and uniform as to class. 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 the room. This tax rate will be subject to establishment and adjustment by the city council by resolution in accordance with SDCL 9-55-16.

(1992 Code, § 39-186) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.194 DUTY TO ACCOUNT FOR COMPLIMENTARY ROOMS.

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

(1992 Code, § 39-187) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)