North Dakota § 40-57.3-01 City lodging tax - Imposition - Amount - Disposition

North Dakota Statutes

§ 40-57.3-01 — City lodging tax - Imposition - Amount - Disposition

North Dakota § 40-57.3-01

Title 40Municipal Government

Ch. 40-57.3City Lodging Tax

This text of North Dakota § 40-57.3-01 (City lodging tax - Imposition - Amount - Disposition) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 40-57.3-01 (2026).

Text

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 one
month. The tax imposed by this section must be in addition to the state sales tax on rental
accommodations provided in chapter 57-39.2 and any city that imposes the tax upon gross
receipts described in this section shall deposit all proceeds in the city visitors' promotion fund.
Moneys deposited in the city visitors' promotion fund must be spent only as provided in this
chapter. This chapter applies to all cities and does not limit the authority of a home rule city to
levy any taxes authorized by other provisions

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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 one
month. The tax imposed by this section must be in addition to the state sales tax on rental
accommodations provided in chapter 57-39.2 and any city that imposes the tax upon gross
receipts described in this section shall deposit all proceeds in the city visitors' promotion fund.
Moneys deposited in the city visitors' promotion fund must be spent only as provided in this
chapter. This chapter applies to all cities and does not limit the authority of a home rule city to
levy any taxes authorized by other provisions of law.