City of Clark Implements New 1% Municipal Gross Receipts Tax Effective January 1 2026
Summary
The South Dakota Department of Revenue announces that the City of Clark will implement a new 1% municipal gross receipts tax effective January 1, 2026. The tax applies to lodging accommodations, eating establishments, alcoholic beverage sales, and admissions. Under South Dakota Codified Law 10-52-9, municipalities are authorized to establish or adjust municipal tax rates on either January 1 or July 1 each year.
What changed
The South Dakota Department of Revenue announces a new 1% municipal gross receipts tax that the City of Clark will impose beginning January 1, 2026. This tax covers four categories: lodging accommodations, eating establishments, alcoholic beverage sales, and admissions. The tax authority derives from South Dakota Codified Law 10-52-9, which permits municipalities to establish or adjust tax rates on January 1 or July 1 annually.
Affected businesses in the City of Clark—including hotels, restaurants, bars, and entertainment venues—should prepare for this additional tax obligation effective January 1, 2026. The SD Department of Revenue provides Municipal Tax Information Bulletins listing all municipal sales and use tax rates statewide, available for download on the DOR website or by calling 1-800-829-9188.
Archived snapshot
Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
City of Clark to Implement New 1% Municipal Gross Receipts Tax Starting January 1, 2026
Effective January 1, 2026, the City of Clark will implement a 1% municipal gross receipts tax. This new tax will apply to lodging accommodations, eating establishments, alcoholic beverage sales, and admissions.
Under South Dakota Codified Law 10-52-9, municipalities are authorized to establish or adjust municipal tax rates on either January 1 or July 1 each year.
To assist businesses and residents in understanding these changes, the South Dakota Department of Revenue provides Municipal Tax Information Bulletins. These bulletins include a comprehensive list of all municipal sales and use tax rates across the state, as well as details on tribal sales, use, and excise taxes.
Updated bulletins are available free of charge beginning January 1. They can be downloaded from the Department of Revenue’s website at https://dor.sd.gov/businesses/taxes/municipal-tax/#taxpdfs, or requested by calling the Department at 1-800-829-9188.
Assessment Freeze for the Elderly & Disabled
Assessment Freeze for the Elderly & Disabled
Elderly and disabled South Dakotans have until April 1 to apply for property tax relief
Read More › Winter 2026 Newsletter
The 2026 Winter Newsletter Is Now Available!
The Winter Newsletter is here!
Learn more about the Millionaire for Life game by the South Dakota Lottery, how to properly apply use tax to construction costs, why good communication during an audit is important, and more!
Read More › DOR 2025 Annual Report
2025 Department of Revenue Annual Report
Catch up on highlights from the past year, see where South Dakota compares to other states and view statistical reports in the South Dakota Department of Revenue Fiscal Year 2025 Annual Report.
Named provisions
Related changes
Get daily alerts for SD DOR Newsroom
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from SD DOR.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when SD DOR Newsroom publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.