Municiple Taxes

The following is an abbreviated list of taxes imposed by the City of Lead.

Current State Sales Tax:

4.5% (SDCL Ch. 10-45, South Dakota Retail Occupational Sales and Service Tax)

Current City Sales Tax:

2% (City Ordinance 951-03)
  • Municipal retail occupational sales and service tax upon the gross receipts of all persons engaged in the business within the jurisdiction of the city.

Current City Hospitality Gross Receipts Tax:

1% (City Ordinance 824-90)
  • A municipal gross receipts tax upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging accommodations within the municipality for periods of less than twenty-eight consecutive days; the sales of alcoholic beverages; establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, or ticket sales or admissions to places of amusement, athletic and cultural events, or any combination thereof. For more information, visit the SD Department of Revenue and Regulation or call the City Finance Office at (605) 584-1401.
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