Loading...
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)
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)
(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)
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)
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)
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)
(a) Official board. The official board of the formerly known CVB business improvement district, the "Convention and Visitors Bureau Board of Directors," shall be renamed to "Experience Sioux Falls Business Improvement District (BID) Board of Directors." The Experience Sioux Falls BID board of directors will be the official board of the Experience Sioux Falls business improvement district, a board of directors appointed as provided in this section.
(b) Composition, terms, and appointment.
(1) The board of directors will consist of nine voting members appointed by the mayor and approved by the city council, and comprised of:
A. Three members who own or manage a hotel in the city with over 100 or more rooms;
B. Two members who own or manage a hotel in the city with 75 to 99 rooms;
C. One member who owns or manages a hotel in the city with 40 to 74 rooms;
D. Two members from the Experience Sioux Falls board of directors executive committee; and
E. One member from the city business community at-large.
(c) Officers. At the first regular meeting of the board of directors of each calendar year, the board shall select from its voting members at a minimum a chairperson, vice chairperson, and secretary.
(d) No hotel ownership or management group may, either directly or indirectly, hold more than two seats on the board of directors.
(e) Terms. All members will be appointed to three-year terms, and may not serve more than two consecutive full terms.
(f) Voting registration. Any voting member may serve without being a registered voter of the city provided they have a vested or representative interest in the district. This exception does not apply to the at-large member referenced in subsection (b)(1)E above. The at-large member shall be a registered voter of the city. Non-voting members may serve without being a registered voter of the city.
(g) Non-voting members. The following persons will be non-voting ex officio members of the board of directors:
(1) A member of the city council, appointed by the mayor;
(2) The Experience Sioux Falls CEO; and
(3) The immediate past chairperson of the board of directors, if such member has fulfilled two consecutive full terms.
(h) Resignations. Resignations of directors must be in writing and will take effect upon receipt of the board of directors.
(i) A member shall be automatically terminated from the board of directors if:
(1) A member no longer meets the stated requirements of this section; or
(2) A member fails to attend two meetings in a calendar year of the board of directors and a vacancy is declared by majority vote of the voting members of the board of directors.
(j) The mayor, with the approval of the city council, will fill any vacancy for the remainder of the term vacated.
(k) Duties of the board of directors. The board of directors shall have the following duties.
(1) The board of directors will review and tentatively approve an annual budget prepared by the Experience Sioux Falls CEO for the use of the occupation tax collected by the BID. The budget must be in accordance with the purposes of the BID and the requirements of SDCL ch. 9-55 and this subchapter. Before becoming effective, the budget must be presented to and approved by the Experience Sioux Falls board of directors or its executive committee and the city council.
(2) The board of directors will have those other duties as may be specified in SDCL ch. 9-55, or as otherwise necessary to carry out the intent of ch. 9-55 and this subchapter.
(1992 Code, § 39-194) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)
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.
(1992 Code, § 39-195) (Ord. 78-10, passed 11-15-2010; Ord. 72-22, passed 7-5-2022)
Loading...