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.
South Dakota imposes a state sales and use tax (4.5%) and a 1.5% tourism tax on lodging under SDCL Ch. 10-45 and 10-45D. Sioux Falls layers a 2% general municipal sales tax and a 1% municipal gross receipts tax on lodging, prepared food, and admissions, producing an effective hotel tax of roughly 12.5% on each room night. Short-term rentals booked through Airbnb or VRBO are subject to the same lodging taxes; platforms typically collect and remit on behalf of hosts. Revenue funds tourism marketing through Experience Sioux Falls and the Convention and Visitors Bureau as well as general city services.
Hotels and STR hosts that fail to register, collect, or remit lodging taxes face SD Department of Revenue assessments, penalties, interest, and possible loss of city business licensing or STR registration.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Sioux Falls, SD
Sioux Falls enforces a juvenile curfew under Code Chapter 134 (Minors), § 134.001. No minor under age 18 may be on public streets, alleys, parks, playgrounds...
Sioux Falls, SD
Sioux Falls Code § 93.008 prohibits operating a motor vehicle unless its exhaust system is free from defects, fitted with a muffler/noise-dissipative device,...
Sioux Falls, SD
Outdoor amplified music in Sioux Falls is subject to Chapter 93 use-district limits unless a special permit is obtained. The Main Street Sioux Falls Business...
Sioux Falls, SD
Sioux Falls Code § 93.003 sets maximum sound pressure levels at the property boundary: 60 dBA daytime / 55 dBA nighttime in residential use districts and 65 ...
Sioux Falls, SD
Aircraft-in-flight noise is preempted by federal law (FAA / 49 U.S.C. § 40103 navigable airspace) and is NOT regulated by Sioux Falls Code Chapter 93. Joe Fo...
Sioux Falls, SD
Sioux Falls treats abandoned, wrecked, dismantled, or inoperable vehicles as nuisances under § 93.026 of the City Code. On public streets, removal proceeds u...
See how Sioux Falls's transient occupancy tax rules stack up against other locations.
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