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85 chapters · 1,001 sections in this title.
N.D.C.C. § 40-57.3-01 City lodging tax - Imposition - Amount - Disposition
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The governing body of any city, by ordinance, may impose a city 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 city for periods of fewer than thirty consecutive calendar days or on…
N.D.C.C. § 40-57.3-01.1 City lodging and restaurant tax - Imposition - Amount - Disposition - Referral
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In addition to the tax under section 40-57.3-01, the governing body of any city, by ordinance, may impose a city 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 within the city for p…
N.D.C.C. § 40-57.3-01.2 City motor vehicle rental tax - Imposition - Amount - Disposition - Definitions
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The governing body of any city may impose, by ordinance, a city tax at a rate not to exceed one percent upon the gross receipts of a retailer on the rental of any motor vehicle for fewer than thirty days if that motor vehicle is either delivered to a renter at an airport or deliv…
N.D.C.C. § 40-57.3-02 City visitors' promotion fund - City visitors' promotion capital construction fund - Visitors' committee - Establishment - Purpose
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The governing body of any city that imposes a city tax pursuant to section 40-57.3-01, 40-57.3-01.1, or 40-57.3-01.2, as appropriate, shall establish a city visitors' promotion fund and a city visitors' promotion capital construction fund. The local destination marketing organiza…
