Senate Bill 2192 Summary

• Creates Chapter 11-09.2 establishing county lodging tax up to 2 percent on short-term hotel, motel, and accommodation rentals (fewer than 30 consecutive days), with proceeds deposited in county visitors' promotion funds.

• Authorizes counties to impose an additional lodging and restaurant tax up to 1 percent on accommodations and prepared food/beverage sales, with both tax types collected by the state tax commissioner with a 3 percent administrative fee retained by the state.

• Requires counties to establish visitors' promotion funds managed with local destination marketing organizations serving as advisory committees to promote tourism and visitor attractions within the county.

• Prohibits county lodging taxes within city boundaries if the city has imposed or subsequently enacts its own city lodging tax under separate authority.

• Replaces terminology "tourist court" with "other accommodations" throughout the North Dakota Century Code in sales tax provisions and becomes effective for taxable events after June 30, 2019.