Commencing June 1, 2014, an occupational tax in the amount of $2 per night shall be imposed upon the above hotel, motel, or lodging establishments based upon rooms rented to transient guests. This occupational tax shall be fair, equitable and uniform as to class. Organizations exempt from sales tax shall not be exempt from the occupational tax. 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 such room. Additionally, no occupational tax may be imposed on any room utilized by a transient guest who stays 29 or more consecutive nights. This tax rate may be adjusted by the City Council in accordance with SDCL § 9-55-16.
(Ord. 1312, passed 4-7-2014)