Title 10 — TAXATION

Source: SL 2002, ch 63 , § 3.

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 lodgin…

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 any tax due, to the Department of Revenue on or before the t…

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.

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-ke…

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 th…

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 impo…

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 to the purchaser. Source:…

The revenue from the tax imposed by § 10-45D-2 shall be deposited in the tourism promotion fund created in §

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.

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.

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; …

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 200…

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.

Gross receipts from the operation of a shooting range owned by any nonprofit organization are exempt from the tax imposed by §

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. 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61 , §§ …