SB 2193 Summary

• Replaces all references to "tourist court" accommodations with "other accommodations" throughout North Dakota tax code sections governing city lodging taxes and state sales taxes on rental properties.

• Clarifies that city lodging taxes apply to hotel, motel, and other accommodations rented for periods of fewer than 30 consecutive days or one month.

• Allows cities to impose an additional tax up to 1 percent on lodging and restaurant gross receipts, with revenues deposited in a city visitors' promotion capital construction fund rather than the general visitors' promotion fund.

• Requires a 60-day waiting period before ordinances imposing the additional lodging and restaurant tax become effective and establishes a 64-day deadline for citizens to file referral petitions.

• Changes the visitors' committee structure to consist of members appointed by the local destination marketing organization or visitors' committee rather than a fixed five-member advisory committee.