N.D. Cent. Code § 11-09.2-01
This is the official text of N.D. Cent. Code § 11-09.2-01, part of North Dakota’s Cent. Code — part of the compiled statutory law of North Dakota, published by the state as "Cent. Code." Browse the sections below, each linked to its official government source.
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11-09.2-01. County lodging tax - Imposition - Amount - Disposition
Official statutory text
11-09.2-01. A county may not impose a county lodging and restaurant tax under this section on
the gross receipts of retailers located within the boundaries of a city within that county if the city
has imposed a city lodging and restaurant tax, or subsequently enacts and imposes a city
lodging and restaurant tax, under section 40-57.3-01.1, on the gross receipts from the same
transaction. A county that imposes the tax under this section shall deposit all proceeds in the
county visitors' promotion fund. Moneys deposited in the county visitors' promotion fund may be
spent only as provided in this chapter.
the gross receipts of retailers located within the boundaries of a city within that county if the city
has imposed a city lodging and restaurant tax, or subsequently enacts and imposes a city
lodging and restaurant tax, under section 40-57.3-01.1, on the gross receipts from the same
transaction. A county that imposes the tax under this section shall deposit all proceeds in the
county visitors' promotion fund. Moneys deposited in the county visitors' promotion fund may be
spent only as provided in this chapter.
Status: in_force · Read it on the official government site
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