Hotels & Lodging in South Dakota (2026)
2 rules on the books across South Dakota, 2 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Rapid City
Some RestrictionsRapid City levies a 1% municipal gross receipts tax on hotel, motel, campsite and other lodging stays under 28 days, on…
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Some RestrictionsSioux Falls imposes a flat $2-per-night occupational tax on rented rooms at hotels, motels, and lodging establishments…
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