City of Clark to Implement New 1% Municipal Gross Receipts Tax Starting January 1, 2026

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.