85 chapters · 759 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. § 40-57.3-03 Budget - Contracts - Bonds - Capital construction
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The governing body of the city shall annually set the budget, if any, under which the committee shall operate. The governing body of the city may contract with any person, firm, association, corporation, or limited liability company to carry out the purposes of the city visitors'…