| RETAIL SALES AND SERVICE TAX |
| § 37.001. IMPOSITION OF RETAIL SALES AND SERVICE TAX AND EXEMPTIONS THEREFROM. |
| § 37.002. IMPOSITION OF ADDITIONAL RETAIL SALES AND SERVICE TAX. |
| § 37.003. SPECIAL TAX RATES. |
| § 37.004. IMPOSITION OF ADDITIONAL TAX. |
| § 37.005. COLLECTION. |
| § 37.006. SPECIAL RATE FOR VENDING RECEIPTS. |
| § 37.007. INTERPRETATION. |
| USE TAX |
| § 37.020. IMPOSITION. |
| § 37.021. IMPOSITION OF ADDITIONAL TAX. |
| § 37.022. COLLECTION. |
| § 37.023. INTERPRETATION. |
| URBAN AND RURAL SERVICE DISTRICTS |
| § 37.035. SERVICE DISTRICTS ESTABLISHED. |
| § 37.036. RURAL SERVICE DISTRICT; CRITERIA FOR LANDS INCLUDED. |
| § 37.037. RURAL SERVICE DISTRICT; LANDS DESCRIBED. |
| § 37.038. LANDS INCLUDED IN RURAL SERVICE DISTRICT. |
| § 37.039. LANDS INCLUDED IN URBAN SERVICE DISTRICT. |
| § 37.040. AGRICULTURAL LAND ANNEXED; LIMITATION ON MILL LEVY AND ASSESSED VALUE. |
| § 37.041. PLATTING OR CONSTRUCTION IN RURAL DISTRICT. |
| § 37.042. FILING ORDINANCE AMENDMENT OR ORDER WITH COUNTY AUDITOR. |
| REDUCED TAXATION FOR NEW INDUSTRIAL STRUCTURES, ADDITIONS THERETO WITHIN THE CITY |
| § 37.055. AUTHORITY. |
| § 37.056. APPLICABILITY; EFFECTIVE DATE. |
| § 37.057. CALCULATION OF TAX. |
| § 37.058. APPLICATION FOR REDUCED TAXATION ON NEW CONSTRUCTION. |
| REDUCED TAXATION FOR NEW INDUSTRIAL, COMMERCIAL STRUCTURES, ADDITIONS THERETO WITHIN DOWNTOWN CENTER DESIGNATED URBAN RENEWAL AREA |
| § 37.070. AUTHORITY. |
| § 37.071. APPLICABILITY; EFFECTIVE DATE. |
| § 37.072. CALCULATION OF TAX. |
| § 37.073. APPLICATION FOR REDUCED TAXATION ON NEW CONSTRUCTION. |
| § 37.085. AUTHORITY. |
| § 37.086. DEFINITIONS. |
| § 37.087. APPLICABILITY; EFFECTIVE DATE. |
| § 37.088. CALCULATION OF TAX. |
| § 37.089. APPLICATION FOR REDUCED TAXATION ON NEW CONSTRUCTION. |
| § 37.090. DISCRETIONARY FORMULA REPORT. |
| MAIN STREET BUSINESS IMPROVEMENT DISTRICT |
| § 37.105. CREATION. |
| § 37.106. BOUNDARIES. |
| § 37.107. RESOLUTIONS OF INTENT. |
| § 37.108. PUBLIC HEARING. |
| § 37.109. PURPOSES. |
| § 37.110. SPECIAL ASSESSMENT. |
| § 37.111. EXEMPTIONS. |
| § 37.112. REDUCED ASSESSMENTS. |
| § 37.113. LODGING ESTABLISHMENT OCCUPATION TAX IMPOSED. |
| § 37.114. DUTY TO ACCOUNT FOR COMPLIMENTARY ROOMS. |
| § 37.115. COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX. |
| § 37.116. STATEMENT REQUIRED ALONG WITH OCCUPATIONAL TAX PAYMENT. |
| § 37.117. PAYMENT OF FEES. |
| § 37.118. COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX. |
| § 37.119. PAYMENT OF OCCUPATIONAL TAX PROCEEDS. |
| § 37.120. SEVERABILITY. |
| PROPERTY TAX REBATE CRITERIA |
| § 37.135. GENERAL. |
| § 37.136. COMPLIANCE WITH STATE LAW. |
| § 37.137. TAXES TO BE PAID. |
| § 37.138. PAYMENT BY DECEMBER 31. |
| ABATEMENT OR REFUND OF ASSESSMENT |
| § 37.150. ABATEMENT OR REFUND OF INVALID, INEQUITABLE OR UNJUST ASSESSMENT. |
| RETAIL SALES AND SERVICE TAX AND USE TAX REFUND |
| § 37.165. DEFINITIONS. |
| § 37.166. REFUND OF RETAIL SALES AND SERVICE TAX AND USE TAX ON CAPITAL ASSETS. |
| § 37.167. ELIGIBLE PROJECTS. |
| § 37.168. INELIGIBLE PROJECTS. |
| § 37.169. APPLICATION FOR REFUND. |
| § 37.170. AMOUNT OF REFUND. |
| § 37.171. SUBMISSION OF RETURNS AND PAYMENT. |
| § 37.172. PAYMENT OF AMOUNT WITHHELD. |
| § 37.173. IMPROPER CLAIMS. |
| § 37.174. APPEALS. |
| § 37.175. APPROPRIATIONS. |
| SIOUX FALLS CONVENTION AND VISITORS BUREAU BUSINESS IMPROVEMENT DISTRICT |
| § 37.190. ESTABLISHMENT OF DISTRICT. |
| § 37.191. BOUNDARIES OF DISTRICT. |
| § 37.192. PURPOSE OF DISTRICT. |
| § 37.193. OCCUPATIONAL TAX IMPOSED. |
| § 37.194. DUTY TO ACCOUNT FOR COMPLIMENTARY ROOMS. |
| § 37.195. COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX. |
| § 37.196. STATEMENT REQUIRED ALONG WITH OCCUPATIONAL TAX PAYMENT. |
| § 37.197. PAYMENT OF FEES. |
| § 37.198. COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX. |
| § 37.199. PAYMENT OF OCCUPATIONAL TAX PROCEEDS TO CONVENTION AND VISITORS BUREAU. |
| § 37.200. BOARD OF DIRECTORS. |
| § 37.201. SEVERABILITY. |
| TAX INCREMENTAL DISTRICTS |
| § 37.216. AUTHORITY AND PURPOSE. |
| § 37.217. APPLICATION. |
| § 37.218. FEES AND COST RECOVERY. |
| § 37.219. EVALUATION, DOCUMENTS, AND PRESENTATION. |
| § 37.999. PENALTY. |