Short-term rental operators in Sioux Falls must collect and remit South Dakota sales tax (4.5%) and the Sioux Falls municipal sales tax (2%). STR income is also subject to the state tourism tax. The rental permit fee is $50.
South Dakota imposes a 4.5% state sales tax plus a 1.5% state tourism tax on lodging. Sioux Falls adds a 2% municipal sales tax for a combined rate of approximately 8%. Operators must register with the SD Department of Revenue and file regular tax returns. The city also charges a $50 residential rental permit fee. Failure to collect and remit taxes can result in penalties from the state.
Failure to collect or remit taxes: back taxes plus penalties and interest under SDCL 10-59. Municipal license fines of $100 to $500. Intentional evasion may result in misdemeanor charges.
Sioux Falls, SD
Sioux Falls requires a barrier at least 48 inches high around private swimming pools, hot tubs, and spas containing more than 24 inches of water (regulations...
Sioux Falls, SD
Sioux Falls does not regulate year-round lawn ornaments (statuary, religious displays, garden gnomes, flamingos, etc.) on private residential property. Code ...
Sioux Falls, SD
Sioux Falls does not regulate the size or duration of residential inflatable holiday displays (giant snowmen, pumpkins, turkeys, etc.). Standard nuisance, pr...
Sioux Falls, SD
Sioux Falls has no citywide ordinance setting installation or removal dates for holiday lights. Displays are governed by the general nuisance ordinance under...
Sioux Falls, SD
Sioux Falls requires building, gas-line, electrical, and plumbing permits for built-in outdoor kitchens under Code Chapter 150 (adopting the 2018 IBC/IRC, IM...
Sioux Falls, SD
Sioux Falls has no specific ordinance regulating backyard smokers, pellet grills, or wood-fired ovens at one- and two-family dwellings. The general nuisance ...
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