Current through the 2024 Legislative Session
Section 34-18-11 - Annual fees for food service and lodging establishment licensesThe 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.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.