N.D. Cent. Code § 11-09.2-02
This is the official text of N.D. Cent. Code § 11-09.2-02, 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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11-09.2-02. County lodging and restaurant tax - Imposition - Amount - Disposition
Official statutory text
11-09.2-02. County lodging and restaurant tax - Imposition - Amount - Disposition
In addition to the tax under section 11-09.2-01, the board of county commissioners of any
county, by ordinance, may impose a county 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 county for periods of fewer than thirty consecutive calendar days or one month and
upon the gross receipts of a restaurant from any sales of prepared food or beverages, not
including alcoholic beverages for consumption off the premises where purchased, which are
subject to state sales taxes. For purposes of this section, "restaurant" means any place where
food is prepared and intended for individual portion service for consumption on or off the
premises and "prepared" includes heating prepackaged food. Accommodations, food, and
beverages may all, each, or in any combination be subject to the tax under this section, if all
items in any category which are taxable under state law are taxable, except as otherwise
provided in this section. The tax imposed under this section is in addition to state sales taxes on
rental accommodations and restaurant sales, and county lodging taxes under section
In addition to the tax under section 11-09.2-01, the board of county commissioners of any
county, by ordinance, may impose a county 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 county for periods of fewer than thirty consecutive calendar days or one month and
upon the gross receipts of a restaurant from any sales of prepared food or beverages, not
including alcoholic beverages for consumption off the premises where purchased, which are
subject to state sales taxes. For purposes of this section, "restaurant" means any place where
food is prepared and intended for individual portion service for consumption on or off the
premises and "prepared" includes heating prepackaged food. Accommodations, food, and
beverages may all, each, or in any combination be subject to the tax under this section, if all
items in any category which are taxable under state law are taxable, except as otherwise
provided in this section. The tax imposed under this section is in addition to state sales taxes on
rental accommodations and restaurant sales, and county lodging taxes under section
Status: in_force · Read it on the official government site
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