Annual fees for food service and lodging establishment licenses

The annual license fee for a food service establishment or a lodging establishment shall be as follows: (1) Food service establishment with no seating, ninety dollars; (2) Food service establishment with one to fifty seats, inclusive, one hundred twenty dollars; (3) Food service establishment with fifty-one to one hundred seats, inclusive, one hundred eighty dollars; (4) Food service establishment with one hundred one or more seats, two hundred twenty-five dollars; (5) Vacation home establishment, forty-five dollars; (6) Specialty resort, forty-five dollars; and (7) Hotel, two dollars and twenty-five cents per unit, with a minimum of forty-five dollars. Source: SL 1913, ch 238 , § 6; SL 1915, ch 215 , § 6; RC 1919, § 7826; SL 1921, ch 256 , § 4; SL 1935, ch 173 , § 3; SDC 1939, § 27.1707; SL 1941, ch 127 , § 2; SL 1955, ch 94 , § 3; SL 1963, ch 158 , § 7; SL 1967, ch 106 , § 1; SL 1980, ch 238 , § 7; SL 2009, ch 165 , § 5.