SDCL § 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.