North Dakota Century Code Title 40. Municipal Government § 40-57.3-01.2. City motor vehicle rental tax--Imposition--Amount--Disposition--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 of motor vehicles for periods of fewer than thirty days.