North Dakota Statutes
§ 40-57.3-01.2 — City motor vehicle rental tax - Imposition - Amount - Disposition - Definitions
North Dakota § 40-57.3-01.2
This text of North Dakota § 40-57.3-01.2 (City motor vehicle rental tax - Imposition - Amount - Disposition - Definitions) 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 § 40-57.3-01.2 (2026).
Text
Definitions.
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 delivered to a
renter who was picked up by the retailer at an airport. The tax imposed under this section is in
addition to state sales taxes on the rental of motor vehicles for fewer than thirty days. Any city
that imposes the tax under this section shall deposit all proceeds in the city visitors' promotion
fund. For purposes of this section, "motor vehicle" means a motorized passenger vehicle
designed to be operated on highways and "retailer" means a company for which the primary
business is the renting o
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Nearby Sections
15
§ 40-01-01
Definitions§ 40-01-02
Municipalities are bodies corporate§ 40-01-04
Vested rights§ 40-01-09
Official newspaper of municipality§ 40-01-13
Payment of accounts by municipalityCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 40-57.3-01.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/40-57.3-01.2.