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 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.
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