Hotels & Lodging in Sioux Falls, SD (2026)
1 verified hotels & lodging rules for Sioux Falls, South Dakota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Sioux Falls imposes a flat $2-per-night occupational tax on rented rooms at hotels, motels, and lodging establishments with 40 or more rooms citywide, funding tourism marketing through Experience Sioux Falls.
Sioux Falls Hotel Occupancy Tax: $2 Per Night
Some RestrictionsSioux Falls Code of Ordinances § 37.193
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 co...
Looking for Minnehaha County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Sioux Falls city rules.
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