35-2-24. Requirements for reissuance of license.
No license granted under this title may be reissued until all taxes incurred by the licensee as a result of the operation of the licensed premises, including municipal and state sales and use taxes, state reemployment assistance or unemployment insurance tax, or any other state tax, are paid or are not delinquent. No license granted under this title may be reissued until all property taxes which are the liability of the licensee levied on the licensed premises are paid or are not delinquent. No license granted under this title may be reissued to an Indian tribe operating in Indian country controlled by the Indian tribe or to an enrolled tribal member operating in Indian country controlled by the enrolled tribal member's tribe until the Indian tribe or enrolled tribal member remits to the Department of Revenue all use tax incurred by nonmembers as a result of the operation of the licensed premises, and any other state tax has been remitted or is not delinquent.
Source: SL 1990, ch 293, §2; SL 2006, ch 191, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 216, §36.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 02 - Licensing Policies And Procedures
Section 35-2-1 - License application--Contents.
Section 35-2-1.1 - Applications submitted to secretary--Approval if suitable.
Section 35-2-1.2 - Applications submitted to local governing body--Fee--Approval or disapproval.
Section 35-2-2.1 - Agreement by license applicant granting access to premises and records.
Section 35-2-3 - Hearing required before issuance of retail license.
Section 35-2-5 - Time and place of hearing on retail license--Publication of notice.
Section 35-2-5.3 - Licensing authority may not reissue on-sale license not actively used.
Section 35-2-6.2 - Character requirements for licensees.
Section 35-2-6.3 - Ownership or lease of premises required of licensees--Ownership of business.
Section 35-2-6.8 - Manufacturers and wholesalers permitted to pour or serve at certain events.
Section 35-2-9 - Sale of stock in trade on termination of license.
Section 35-2-10 - Violation as ground for revocation or suspension of license--Multiple licenses.
Section 35-2-10.3 - Compliance checks of prohibited alcohol sales to persons under age twenty-one.
Section 35-2-12 - Investigation--Revocation or suspension proceedings.
Section 35-2-13 - Right to hearing on action on application or license.
Section 35-2-19 - Termination of rights after revocation of license.
Section 35-2-24 - Requirements for reissuance of license.