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)

§ 37.195 COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX.

   The 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 20th day of each month to the finance director, with the remittance to be for the previous calendar month’s tax collections. The finance director is authorized to determine, from time to time, the acceptable form and means of submission and payment. As made available by the finance director, electronic submission and payment will be accepted. 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 the 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 which 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 ordinance 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.

(1992 Code, § 39-188) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.196 STATEMENT REQUIRED ALONG WITH OCCUPATIONAL TAX PAYMENT.

   (A)   Any business 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 20th day of each month on a form(s) approved by the city finance director, 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___________________

   (B)   The sworn statement may be signed by electronic signature or other electronic certification, provided electronic submission and payment has been made available by the finance director.

(1992 Code, § 39-189) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)