Pierre

Pierre does not have a specialized short-term rental ordinance but requires a state-level lodging license and the collection of several state and local taxes, including a $2.00 per room per night occupancy tax.

Hosts in Pierre do not need a specific short-term rental permit from the city, but they must obtain a lodging license from the South Dakota Department of Health and a state sales tax license. Additionally, hosts are responsible for remitting state and local taxes, including a specific $2.00 per room nightly occupancy tax directly to the city.