CITY SALES TAX
The following is an abbreviated list of taxes imposed by the City of
Current State Sales Tax:
4% (SDCL Ch. 10-45, South Dakota Retail Occupational
Sales and Service Tax)
Current City Sales Tax:
2% (City Ordinances Chapter 16 section 16-52)
- Municipal retail occupational sales and service tax upon the gross
receipts of all persons engaged in the business within the jurisdiction
of the city.
Current City Hospitality Gross Receipts Tax:
1% (City Ordinance Chapter
- A municipal gross receipts tax upon the gross receipts of all leases
or rentals of hotel, motel, campsites or other lodging accommodations
within the municipality for periods of less than twenty-eight consecutive
days; the sales of alcoholic beverages; establishments where the public
is invited to eat, dine, or purchase and carry out prepared food for
immediate consumption, or ticket sales or admissions to places of amusement,
athletic and cultural events, or any combination thereof.
For more information, visit the South Dakota Department of Revenue and
Regulation website at: http://www.state.sd.us/drr2/revenue.html or call
the City Finance Office at 605-642-1325.