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)