Local Taxes & Fees in Sioux Falls, SD (2026)
2 verified local taxes & fees rules for Sioux Falls, South Dakota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Sioux Falls charges owners of vacant buildings an annual fee starting at $1,000, doubling to $2,000 in historic districts, with $1,000 increases each subsequent year the building stays empty.
Sioux Falls Vacant Building Registration Fee
Some RestrictionsSioux Falls Code of Ordinances § 150.158
The owner of a vacant building shall pay an annual fee of $1,000 for the first year the building becomes a vacant building. If the property is located in a historic district identified by the city of Sioux Falls, the owner shall pay an annual fee of $2,000 for the first year the building becomes a vacant building. Thereafter, if any property remains unoccupied, the subsequent annual fee shall i...
Business Tax Classification
Sioux Falls taxes most businesses at a 2% municipal sales tax, but classifies lodging, alcohol, restaurants and amusement admissions into a higher 3% bracket under City Code § 37.003.
Sioux Falls Business Sales Tax Classes
Some RestrictionsSioux Falls Code of Ordinances § 37.003
Notwithstanding the rate of tax established in §§ 37.001 and 37.002, from and after March 1, 1992, the rate of tax upon sales of leases or rentals of hotel, motel, campsites or other lodging accommodations within the city for periods of less than 28 consecutive days; sales of alcoholic beverages as defined in SDCL 35-1-1; sales of establishments where the public is invited to eat, dine or purch...
Looking for Minnehaha County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Sioux Falls city rules.
Local Taxes & Fees in Minnehaha County →