City Sales Tax

Monthly Sales Tax Report

The following is an abbreviated list of taxes imposed by the City of Spearfish:

Current State Sales Tax: 4.2% (South Dakota Codified Law (SDCL)Chapter 10 through 45, South Dakota Retail Occupational Sales and Service Tax)
Current City Sales Tax: 2% (City Ordinances Chapter 16 section 16 through 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 16 through 78)
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.
Tourism Tax: 1.5%
The tourism or seasonal tax is an additional tax on certain lodging and amusement services that is imposed for tourism promotion.

For more information, please visit the South Dakota Department of Revenue and Regulation website or call the City Finance Office at 605-642-1325