Permitting Authorities / Pennington County, South Dakota - Planning Department

Pennington County, South Dakota - Planning Department

county

Pennington County's own Planning Department reviews building permits and publishes its own "Building Permit Application (Residential)" form and monthly "Building Permit Reports" - this is the county's own permitting function, not contracted out to a city or third party. The county's own Planning & Zoning Ordinances page names a "Building Code and Construction Ordinance" as the instrument that carries the adopted code edition and roofing-specific technical requirements, but that document is served from a third-party vendor host that returns a Cloudflare bot-management challenge to automated access, so its code edition, permit-exemption list, and technical roofing provisions could not be confirmed this session. The geographic scope of the county's building-permit and zoning jurisdiction (for example, whether it is limited to unincorporated county territory, as is typical for South Dakota counties) is also not confirmed from an opened source. Rapid City, which sits within Pennington County, administers its own separate building-permit function.

Jurisdiction
Pennington County, South Dakota
Jurisdiction type
county
Address
900 Concourse Dr., Suite 160, Rapid City, SD 57703
Contact
  • url: https://www.pennco.org/services/planning/index.php
  • phone: (605) 394-2186
Permit portal
Sales & use tax
Roofing work in Pennington County is taxed under South Dakota's statewide contractors' excise tax, not retail sales tax. The South Dakota Department of Revenue's own Contractor's Excise Tax page states: "Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license. The excise tax imposed on the gross receipts for construction projects is at a rate of 2%," under SDCL ch. 10-46A for ordinary (non-utility) construction projects. Prime contractors separately owe "state and applicable municipal use tax" on materials furnished for the contract where sales or use tax was not already paid. This is a statewide regime and applies in Pennington County identically to everywhere else in South Dakota.

Sources