§ 40-57.3-01 City lodging tax – Imposition – Amount – Disposition
§ 40-57.3-01.1 City lodging and restaurant tax – Imposition – Amount – Disposition – Referral
§ 40-57.3-01.2 City motor vehicle rental tax – Imposition – Amount – Disposition – Definitions
§ 40-57.3-02 City visitors’ promotion fund – City visitors’ promotion capital construction fund – Visitors’ committee – Establishment – Purpose
§ 40-57.3-03 Budget – Contracts – Bonds – Capital construction
§ 40-57.3-04 Payment of tax – Collection by tax commissioner – Administrative expenses allowed – Rules

Terms Used In North Dakota Code > Chapter 40-57.3 - City Lodging Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49