Hotels & Lodging in Sioux Falls, SD (2026)
2 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 hotel guests pay roughly 12.5% in combined lodging taxes, including a 6% state municipal lodging facility tax, the 4.5% state sales tax, and a 2% Sioux Falls municipal sales tax on rooms.
Sioux Falls Lodging Tax Rules
Some RestrictionsHotel Living Wage
Sioux Falls does not impose a hotel-specific living-wage rule; SD law (SDCL §60-11-3) preempts local minimum-wage ordinances, leaving hotel pay to the CPI-indexed state minimum near $11.50 plus market rates.