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     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.


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