North Dakota Code > Chapter 11-09.2 – County Lodging Tax


§ 11-09.2-01	County lodging tax – Imposition – Amount – Disposition
§ 11-09.2-02	County lodging and restaurant tax – Imposition – Amount – Disposition
§ 11-09.2-03	County visitors’ promotion fund – Establishment – Purpose
§ 11-09.2-04	Budget – Contracts
§ 11-09.2-05	Payment of tax – Collection by tax commissioner – Administrative expenses allowed – Rules

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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
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