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==Economy== Employment in Hill City is based on the [[timber]], [[tourism]], and [[telecommunications]] industries. The timber industry is important to Hill City since it is located in the [[Black Hills National Forest]]. Rushmore Forest Products used to operate a [[lumber mill]] outside of town and was the area's largest employer until it closed down in 2021.Tourism is enabled by Hill City's proximity to Mount Rushmore, Crazy Horse Memorial, Custer State Park, and the Sturgis Motorcycle Rally. Ranging about 56 miles in between Custer SD to Lead-Deadwood SD, there are hundreds of tourist attractions. In Lead SD you have the Terry Peak ski lodge and where the Gold Rush originated. These 56 miles are what keeps tourism alive in western South Dakota.<ref>{{Cite web |title=South Dakota's Top Attractions |url=https://www.travelsouthdakota.com/things-to-do/attractions |access-date=2025-03-29 |website=Travel South Dakota |language=en}}</ref> Several local attractions, restaurants, souvenir shops, and art galleries cater to those visiting the area. RMA & Associates, a telecommunications company responsible for telephone surveying, has a call center in Hill City.<ref>{{Cite web |url=http://www.hillcitysd.com/econdev/innerlinks/hcprofile.html |title=Hill City Profile<!-- Bot generated title --> |access-date=2007-05-17 |archive-url=https://web.archive.org/web/20070624143121/http://www.hillcitysd.com/econdev/innerlinks/hcprofile.html |archive-date=2007-06-24 |url-status=dead }}</ref>[https://www.custercountychronicle.com/content/lights-out-rushmore-forest-products] Hill City has increasingly become the arts community of the Black Hills, and is the home to the Warrior's Work gallery, which features both Indian art and art reflecting the West, Black Hills Bronze, and the home gallery of well-known local painter Jon Crane. It is also the home of ''Art of the Hills'' magazine, which focuses on the art and artists of the region. Hill City collects a 2% sales tax on general merchandise, and an additional 1% on lodging, restaurants, alcohol, and ticket sales.<ref>[http://www.state.sd.us/drr2/businesstax/municipaltax/city_tax_history/hill_city.htm Business Tax<!-- Bot generated title -->]</ref> Hill City does not tax income on business or individuals.
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