Bill Summary – FastDemocracy

0738.01000
     Sixty-sixth
     Legislative Assembly                    SENATE BILL NO. 2193
     of North Dakota
     Introduced by
       Senators Wardner, Bekkedahl, Meyer
       Representatives Lefor, Schreiber-Beck, Zubke
  A BILL for an Act to amend and reenact sections 40-57.3-01, 40-57.3-01.1, and 40-57.3-02 of
  the North Dakota Century Code, relating to city lodging and restaurant tax and visitors'
  committee membership.
  BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
      SECTION 1. AMENDMENT. Section 40-57.3-01 of the North Dakota Century Code is
  amended and reenacted as follows:
      40-57.3-01. City lodging tax - Imposition - Amount - Disposition.
      The governing body of any city may, by ordinance, may impose a city tax, not to exceed two
  percent, upon the gross receipts of retailers on the leasing or renting of hotel, motel, or tourist
 courtother accommodations within the city for periods of lessfewer than thirty consecutive
 calendar days or one month. The tax imposed by this section shallmust be in addition to the
 state sales tax on rental accommodations provided in chapter 57-39.2 and any city whichthat
 imposes the tax upon gross receipts described in this section shall deposit all proceeds in the
 city visitors' promotion fund. Moneys deposited in the city visitors' promotion fund shallmust be
 spent only as provided in this chapter. This chapter applies to all cities and does not limit the
 authority of a home rule city to levy any taxes authorized by other provisions of law.
     SECTION 2. AMENDMENT. Section 40-57.3-01.1 of the North Dakota Century Code is
 amended and reenacted as follows:
     40-57.3-01.1. City lodging and restaurant tax - Imposition - Amount - Disposition -
 Referral.
     In addition to the tax under section 40-57.3-01, the governing body of any city may, by
 ordinance, may impose a city tax, at a rate not to exceed one percent, upon the gross receipts
 of retailers on the leasing or renting of hotel, motel, or tourist courtother accommodations within
 the city for periods of lessfewer than thirty consecutive calendar days or one month and upon
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     Legislative Assembly
  the gross receipts of a restaurant from any sales of prepared food or beverages, not including
  alcoholic beverages for consumption off the premises where purchased, which are subject to
  state sales taxes. For purposes of this section, "restaurant" means any place where food is
  prepared and intended for individual portion service for consumption on or off the premises and
  "prepared" includes heating prepackaged food. Accommodations, food, and beverages may all,
  each, or in any combination be subjectedsubject to the tax under this section, if all items in any
  category which are taxable under state law are taxable, except as otherwise provided in this
  section. The tax imposed under this section is in addition to state sales taxes on rental
  accommodations and restaurant sales and any city whichthat imposes the tax under this section
 shall deposit all proceeds in the city visitors' promotion capital construction fund. Moneys
 deposited in the city visitors' promotion capital construction fund shallmust be spent only as
 provided in this chapter. An ordinance adopted under this section may not become effective
 sooner than sixty days after it is adopted by the governing body of the city. The provisions of
 chapter 40-12 with regard to referral of ordinances apply to an ordinance adopted under this
 section except that a petition to refer an ordinance adopted under this section must be
 presented to the governing body of the municipality before four p.m. on the sixty-fourth day after
 the ordinance described in the petition was adopted by the governing body of the municipality.
 Revenues from a tax imposed under this section may not be pledged under section 40-57.3-03
 to payment of bonds or evidences of indebtedness until after the time has passed for filing a
 referral petition against an ordinance under this section or, if a referral petition is filed, until after
 the referral petition has been submitted to the vote of the electors of the municipality.
     SECTION 3. AMENDMENT. Section 40-57.3-02 of the North Dakota Century Code is
 amended and reenacted as follows:
     40-57.3-02. City visitors' promotion fund - City visitors' promotion capital
 construction fund - Visitors' committee - Establishment - Purpose.
     The governing body of any city whichthat imposes a city tax pursuant to section 40-57.3-01,
 40-57.3-01.1, or 40-57.3-01.2 shall, as appropriate, shall establish a city visitors' promotion
 fund, a city visitors' promotion capital construction fund, and a visitors' committee. The visitors'
 committee shall serve as an advisory committee to the city governing body in administering the
 proceeds from the taxes available to the city under this chapter. The moneys in the visitors'
 promotion fund must be used generally to promote, encourage, and attract visitors to come to
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     Legislative Assembly
  the city and use the travel and tourism facilities within the city. The moneys in the visitors'
  promotion capital construction fund must be used generally for tourism or the purchase,
  equipping, improving, construction, maintenance, repair, and acquisition of buildings or property
  consistent with visitor attraction or promotion. The committee shall consist of five members
  appointed by the governing body of the city shall appoint the committee members. These
  appointees shall serve without compensation, except for reimbursement for necessary
  expenses. Committee members shall serve for a term of four years, except that two of those
  initially appointed must be appointed for an initial term of two years. Vacancies must be filled in
  the same manner as the initial appointment. The committee shall elect a chairperson and vice
 chairperson from among its members to serve for a term of two years.
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Statutes affected: 
INTRODUCED: 40-57.3-01, 40-57.3-01.1, 40-57.3-02
Prepared by the Legislative Council staff for Senator Bekkedahl: 57-39.2-02.1, 57-39.2-04
FIRST ENGROSSMENT: 40-57.3-01, 40-57.3-01.1, 40-57.3-02, 57-39.2-02.1, 57-39.2-04
Enrollment: 40-57.3-01, 40-57.3-01.1, 40-57.3-02, 57-39.2-02.1, 57-39.2-04