North Dakota Century Code Title 11. Counties § 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 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.