34-18-11. 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.
South Dakota Legal Code