§ 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)

§ 37.197 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 to the city all attorney’s fees and costs incurred by the city in seeking payment under the terms of this subchapter.

(1992 Code, § 39-191) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.198 COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX AND COLLECTION OF DELINQUENT ASSESSMENTS.

   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 1% of the amount of tax collected. All administrative collection fees imposed pursuant to § 37.999 shall be paid to and retained by the city.

(1992 Code, § 39-192) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)

§ 37.199 PAYMENT OF OCCUPATIONAL TAX PROCEEDS TO EXPERIENCE SIOUX FALLS.

   Once the occupational tax has been collected, the city finance office will subtract its administrative costs and fees and forward the remaining balance to Experience Sioux Falls, a South Dakota nonprofit corporation. Experience Sioux Falls will use the proceeds to market and promote the visitor industry in the city and the lodging facilities within the district, all in accordance with the budget approved by the board of directors of the Experience Sioux Falls business improvement district pursuant to SDCL ch. 9-55.

(1992 Code, § 39-193) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)