10-45D-1. Definitions. Terms used in this chapter mean: (1)”Lodging establishment,” any building, structure, property, or premise kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are furnished to transient guests. The following constitute lodging establishments: bed and breakfast inns, boarding houses, bungalows, cabins, condominiums, cottages, dude ranches, […]
10-45D-10.2. Filing return and remitting tax–Time for filing and remittance–Extension–Penalty for untimely return or remittance. Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay […]
10-45D-12. Application of other laws. The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§10-45D-1 to 10-45D-14, inclusive, where applicable. Source: SL 2002, ch 63, §12.
10-45D-13. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1)Licensing, including bonding and filing license applications; (2)The filing of returns and payment of the tax; (3)Determining the application of the tax and exemptions; (4)Taxpayer record-keeping requirements; and (5)Determining auditing methods. Source: SL 2002, ch 63, §13; SL 2003, […]
10-45D-14. Prohibited acts–Misdemeanor or felony. Any person who: (1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§10-45D-1 to 10-45D-2, inclusive, is guilty of a Class 6 felony; (2)Fails to pay tax due under §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the tax becomes due […]
10-45D-2. Tax on gross receipts of certain visitor-related businesses. There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of […]
10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-52, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given […]
10-45D-3. Tax revenue to be deposited in tourism promotion fund. The revenue from the tax imposed by §10-45D-2 shall be deposited in the tourism promotion fund created in §1-52-17. Source: SL 2002, ch 63, §3.
10-45D-4. Lodging establishments. The tax imposed by §10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment. Source: SL 2002, ch 63, §4.
10-45D-5. Campgrounds. The tax imposed by §10-45D-2 on any campground applies to the gross receipts from the rental of campground space. Source: SL 2002, ch 63, §5.
10-45D-6. Visitor attractions. The tax imposed by §10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction. Source: SL 2002, ch 63, §6; SL 2008, ch 51, §64.
10-45D-7. Spectator events. The tax imposed by §10-45D-2 applies to the gross receipts from admission to a spectator event and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a spectator event. Source: SL 2002, ch 63, §7; SL 2008, ch 51, §65.
10-45D-8. Nonprofit organizations exempt. Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by §10-45D-2 if rented to a member of such organization. Source: SL 2002, ch 63, §8.
10-45D-8.1. Receipts from nonprofit shooting range exempt. Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §10-45D-2. Source: SL 2003, ch 71, §1.
10-45D-9. Administration by department. The tax imposed by §10-45D-2 shall be collected and administered by the Department of Revenue. Source: SL 2002, ch 63, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
