Chapter 25- Lodging Tax

                                                           CHAPTER TWENTY-FIVE
                                                                   LODGING TAX

ARTICLE I

25.0101 Definition

  1. "Gross receipts"- shall mean receipts of retailers for the leasing or renting, for periods of less than 30 consecutive calendar days or one month , of hotel, motel, or tourist court accommodations within the corporate limits of the City of Lakota.
  2. "Retailer"- shall mean any person, firm or corporation in the business of leasing or renting hotel, motel or tourist court accommodations for periods of 30 or less consecutive calendar days or one month.
  3. "Visitors Promotion Fund"- shall be comprised of the funds created by collection of the tax imposed by this ordinance, less any amount which may be retained by the North Dakota State Tax Commissioner for the collection of such tax.

25.0102 Tax on gross receipts.

A tax is hereby imposed upon gross receipts as defined herein, which tax shall be computed on a monthly basis by each and every hotel, motel or tourist court located within the corporate limits of the City of Lakota.  Said tax shall be in addition to the state sales tax on rental accommodations provided in Chapter 57-39.2, NDCC.  The amount of such tax shall be as follows:

A.  Two per cent (2%) to be placed in the visitors promotion fund of the Lakota Convention and Visitors Bureau in accordance with Section 40-57.3-02, NDCC.

B.  One per cent (1%) to be placed in the visitors promotion capital construction fund of the Lakota Convention and Visitors Bureau to be used as provided in Section 40-57.3-03, NDCC.

25.0103 Collection of Taxes

The taxes imposed by this chapter are due and payable at the same time the taxpayer is required to file a return under Chapter 57-39.2, NDCC, and must be collected and administered by the state tax commissioner in accordance with the relevant provisions of Chapter 57-39.2, NDCC.