Loading chat...
ND SB2180
Bill
Status
2/11/2011
Primary Sponsor
Eliot Glassheim
Click for details
AI Summary
Senate Bill No. 2180 Summary
-
City lodging tax applies only to hotel, motel, or tourist court stays of less than 30 consecutive calendar days, exempting longer-term residential stays from the two percent city tax.
-
Additional one percent city tax on lodging and restaurant sales may be imposed by cities, with revenues deposited in a city visitors' promotion capital construction fund used for tourism infrastructure and property improvements.
-
State sales tax exemption extended to hotel or motel room rentals and factory manufactured home rentals occupied by the same person for 30 or more consecutive days for residential housing purposes.
-
Cities imposing lodging taxes must establish a visitors' committee with five members serving four-year terms to advise the city governing body on administration of visitor promotion funds.
-
Effective for taxable events occurring after June 30, 2011.
Legislative Description
City lodging tax and state sales tax application to stays of thirty days or more and the city visitors' committee; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 13 nays 78
4/1/2011