SB2192 — AN ACT to create and enact chapter 11‑09.2 of the North Dakota Century Code, relating to county lodging and restaurant tax; to amend and reenact subsections 21, 22, and 23 of section 57‑39.2‑01, subdivision e of subsection 1 of section 57‑39.2‑02.1, and subsection 22 of section 57‑39.2‑04 of the North Dakota Century Code, relating to references to tourist court accommodations; and to provide an effective date.

SB2192 — AN ACT to create and enact chapter 11‑09.2 of the North Dakota Century Code, relating to county lodging and restaurant tax; to amend and reenact subsections 21, 22, and 23 of section 57‑39.2‑01, subdivision e of subsection 1 of section 57‑39.2‑02.1, and subsection 22 of section 57‑39.2‑04 of the North Dakota Century Code, relating to references to tourist court accommodations; and to provide an effective date. · Informed CitizenryThis bill creates a new county lodging and restaurant tax in North Dakota. Under the new law, county commissioners may, by ordinance, impose a county lodging tax of up to two percent on the gross r…Open in Informed Citizenry