[Ord. No. 992, 4-8-2014]
(1)
GROSS LODGING RECEIPTS - Means receipts of retailers for the leasing
or renting, for periods of less than 30 consecutive calendar days
or one month, of hotel, motel, or tourist court accommodations within
the corporate limits of the City of Williston.
(2)
GROSS LODGING AND RESTAURANT RECEIPTS - Means receipts of retailers
for the leasing or renting, for periods of less than 30 consecutive
calendar days or one month, of hotel, motel, or tourist court accommodations
within the corporate limits of the City of Williston, and receipts
of a restaurant from any sales of prepared food or beverages, not
including alcoholic beverages for consumption off the premises where
purchased.
(3)
RETAILER - Means any person, firm or corporation in the business
of leasing or renting hotel, motel or tourist court accommodations
for periods of 30 or less consecutive calendar days or one month.
(4)
RESTAURANT - Means any place where food is prepared and intended
for individual portion service for consumption on or off the premises
and the term "prepared" includes heating prepackaged food.
(5)
VISITOR'S PROMOTION FUND - Means shall be comprised of the funds
created by collection of the 2% tax pursuant to Section 40-57.3-01
of the North Dakota Century Code, less any amount which may be retained
by the state for the collection of such tax.
(6)
VISITOR'S PROMOTION CAPITAL CONSTRUCTION FUND - Shall be comprised
of the funds created by collection of the 1% tax pursuant to Section
40-57.3-01.1 of the North Dakota Century Code, less any amount which
may be retained by the State for the collection of such tax.
[Ord. No. 992, 4-8-2014]
A tax of 2% pursuant to Section 40-57.3-01 of the North Dakota
Century Code is hereby imposed upon gross lodging receipts as defined
herein. Said tax shall be in addition to the State sales tax on rental
accommodations provided in Chapter 57-39.2 of the North Dakota Century
Code and the City sales and use tax.
[Ord. No. 992, 4-8-2014]
A tax of 1% pursuant to Section 40-57.3-01.1 of the North Dakota
Century Code is hereby imposed upon gross lodging and restaurant receipts
as defined herein. Accommodations, food and beverages are all, each,
or in any combination subject to the tax under this section, if all
items in any category which are taxable under State law are taxable,
except as provided by Chapter 40-57.3 of the North Dakota Century
Code. Said tax shall be in addition to the State sales tax on rental
accommodations and restaurant sales provided in Chapter 57-39.2 of
the North Dakota Century Code and the City sales and use tax.
[Ord. No. 992, 4-8-2014]
The tax hereby imposed shall be due and payable at the same
time the retailer is required to file a return under Chapter 57-39.2
of the North Dakota Century Code, and shall be collected and administered
by the State Tax Department.
[Ord. No. 992, 4-8-2014]
(1)
Visitor's Promotion Fund. There is hereby created a fund to be known
as the Visitor's Promotion Fund, and all taxes collected pursuant
to the 2% tax pursuant to Section 40-57.3-01 of the North Dakota Century
Code shall be placed in this fund and utilized for the purpose to
promote, encourage and attract visitors to come to the City of Williston
and use the travel and tourism facilities within the City.
(2)
Visitor's promotion capital construction fund. There is hereby created
a fund to be known as the Visitor's Promotion Capita 1 Construction
Fund, and all taxes collected pursuant to the 1% tax pursuant to Section
40-57.3-01.1 of the North Dakota Century Code shall be placed in this
fund and utilized for the purpose of tourism or the purchase, equipping,
improving, construction, maintenance, repair, and acquisition of buildings,
including parking ramps, garages, and other sources of downtown parking,
or property consistent with visitor attraction or promotion.
[Ord. No. 992, 4-8-2014]
There is hereby created a Visitor's Committee, which shall serve
as an advisory committee to the Governing Body of the City in administrating
the proceeds from the taxes available to the City under this article.
The Committee shall be comprised of five members, who shall have terms
of four years. Vacancies shall be filled in the same manner as the
initial appointment. The Committee shall elect a chairperson and a
vice chairperson from among its members to serve for a term of two
years.
The Committee each year shall prepare a proposed budget for
the expenditure of the Visitor's Promotion Fund and the Visitor's
Promotion Capital Construction Fund, and present that budget to the
City Commission.
[Ord. No. 992, 4-8-2014]
The proposed budget of the Visitor's Committee shall be presented
to the City Commission, which shall have the authority to approve
the final budget for use of the funds in the Visitor's Promotion Fund
and the Visitor's Promotion Capital Construction Fund each year. No
funds shall be expended from the Visitor's Promotion Fund or the Visitor's
Promotion Capital Construction Fund for a particular year until that
budget has been approved by the City. After approval of the budget,
the City Auditor may dispense funds from the Visitor's Promotion Fund
and the Visitor's Promotion Capital Construction Fund in accordance
with the budget adopted by the Commission.
[Ord. No. 992, 4-18-2014]
The penalties and liabilities provided in Sections 57-39.2-18
and 57-39.2-18.1 of the North Dakota Century Code shall apply to the
filing of returns and the administration of the taxes imposed under
this article.
