Title 11 — Counties
52 chapters · 646 sections in this title.
N.D.C.C. § 11-09.2-01 County lodging tax - Imposition - Amount - Disposition
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The board of county commissioners of any county, by ordinance, may impose a county tax, not to exceed two percent, upon the gross receipts of retailers on the leasing or renting of hotel, motel, or other accommodations within the county for periods of fewer than thirty consecutiv…
N.D.C.C. § 11-09.2-02 County lodging and restaurant tax - Imposition - Amount - Disposition
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In addition to the tax under section 11-09.2-01, the board of county commissioners of any county, by ordinance, may impose a county tax, at a rate not to exceed one percent, upon the gross receipts of retailers on the leasing or renting of hotel, motel, or other accommodations wi…
N.D.C.C. § 11-09.2-03 County visitors' promotion fund - Establishment - Purpose
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The board of county commissioners of any county that imposes a county tax pursuant to section 11-09.2-01 or 11-09.2-02 shall establish a county visitors' promotion fund. The local destination marketing organization shall serve as an advisory committee to the board of county commi…
N.D.C.C. § 11-09.2-04 Budget - Contracts
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The board of county commissioners annually shall review the local destination marketing organization budget as proposed by the organization, if any, under which the organization operates. The board of county commissioners, in consultation with the local destination marketing orga…