SB 2326 Summary

• Amends home rule county authority to levy and collect sales and use taxes, farm machinery gross receipts taxes, alcoholic beverage gross receipts taxes, county lodging taxes, and county restaurant taxes effective after December 31, 2005.

• Adds requirement that ordinances enacted after August 1, 2017, cannot allow collection and levy of any tax not otherwise specified in statute for both counties and cities.

• Excludes county lodging and county restaurant taxes from tax commissioner collection requirements; these taxes must be administered by the tax commissioner under agreement per section 57-01-02.1.

• Applies parallel amendments to home rule city authority under section 40-05.1-06, adding city lodging and city restaurant taxes while restricting new tax types after August 1, 2017.

• Passed Senate 28-17 and House 77-14 in the 2017 regular session.