South Dakota state law: STR permit requirements set entirely at local level

South Dakota has not enacted a statewide STR registration or permit framework. SDCL 9-29-1 provides the police-power hook for statutory cities: 'Every municipality shall have power to exercise jurisdiction for all authorized purposes over all territory within the corporate limits ... for the purpose of promoting the health, safety, morals, and general welfare of the community, and of enforcing its ordinances and resolutions relating thereto.' Home-rule cities Sioux Falls, Rapid City, and Watertown act under their SDCL Chapter 6-12 charters with broader implied powers. County zoning authority under SDCL Chapter 11-2 governs unincorporated areas. The state-level interface with STRs is tax-only: SDCL Chapter 10-45D (1.5% tourism promotion tax on lodging gross receipts), SDCL Chapter 10-45 (4.2% state sales tax), SDCL Chapter 10-52 (up to 2% municipal sales tax), and SDCL Chapter 10-52A (up to 1% municipal lodging/eating/alcohol 'BBB' tax). No state agency issues STR permits or maintains an STR registry. The 2023 South Dakota Legislature did not enact a statewide STR preemption, and as of 2026 no statewide STR permit framework exists. Hosts must consult the city or county code for the operative permit/registration rule.

Operating an unpermitted STR is enforced entirely at the local level by city or county code enforcement officers under SDCL Chapter 9-32 (municipal nuisance abatement) and locally adopted penalty provisions — typical civil fines $100-$1,000 per violation per day plus orders to cease operation. Failure to remit the state 4.2% sales tax, 1.5% tourism tax, or municipal sales/BBB taxes is enforced by the South Dakota Department of Revenue with assessment, penalty (up to 10% under SDCL 10-59-6), interest, and potential criminal prosecution for willful evasion under SDCL 10-45-48.1.