[Ord. No. 742, § 1, 6-11-1991; Ord. No. 861, § 1, 1-14-2003]
(a) 
(1) 
There is hereby imposed a 1% sales tax on gross receipts received by retailers and arising from retail sales. The imposition of the tax is subject, however, to the limitations, modifications, and exemptions which follow.
(2) 
There is hereby imposed a 1% sales tax on gross receipts received by retailers and arising from retail sales, which is to be applied to the payment of general obligation bonds, relating to Williston School District No. 1's construction of an addition to the high school for use as a junior high and to update existing schools. The imposition of the tax is subject, however, to the limitations, modifications, and exemptions which follow.
(b) 
Although the tax imposed by this chapter is called a sales tax for purposes of convenience, it is not intended by so doing to categorize or to classify the tax conclusively and exclusively as a sales tax, but rather the city commission intends to invoke all bases of authority available to the city under state constitution, Chapter 40-05.1 of the North Dakota Century Code, and the city home rule charter, which bases sustain the legality of the exercise of the power being asserted in this chapter.
[Ord. No. 742, § 2, 6-11-1991; Ord. No. 861, § 2, 1-14-2003]
The occurrence of an event which pursuant to N.D.C.C. Chapter 57-39.2 gives rise to sales tax liability in favor of the state shall likewise give rise to a sales tax liability in favor of the city, except as provided hereafter.
[Ord. No. 742, § 3, 6-11-1991; Ord. No. 861, § 3, 1-14-2003]
The exemptions, exclusions, immunities, credits and privileges provided for in N.D.C.C. Chapter 57-39.2 which avoid or limit the imposition of the state sales tax provided for herein, or which give rise to the right of refund, shall likewise avoid or limit the city sales tax imposed by this article or give the right to a refund. Such exemptions shall specifically include sales to contractors that are exempt pursuant to Subsection 15 of Section 57-39.2-04, N.D.C.C.
[Ord. No. 742, § 4, 6-11-1991; Ord. No. 861, § 4, 1-14-2003; Ord. No. 951, 6-26-2012]
(a) 
The tax shall be imposed at the rate of 2% of the purchase price of the property which involved in a taxable event under Subsection (a) of Section 23-3 until the additional $0.01 tax under Section 23-1(a)(2) of this section, which amends Ordinance 743, and has previously been amended by Ordinances 779, 846, 861, 862 and 943, expires at which time the rate shall be 1%.
(b) 
The tax shall be imposed at the rate of 2% of the fair market value of the property which involved in a taxable event under subsections (b) and (c) of Section 23-3 until the additional $0.01 tax under Section 23-1(a)(2) of this section, which amends Ordinance 743, and has previously been amended by Ordinances 779, 846, 861, 862 and 943, expires at which time the rate shall be 1%.
(c) 
There shall be no sales or use tax imposed under this article upon that portion of the receipts in excess of $2,500 per purchase.
[Ord. No. 742, § 5, 6-11-1991; Ord. No. 861, § 5, 1-14-2003]
(a) 
The taxpayer shall add the sales tax to the price of whatever has been sold which gives rise to the tax, which tax until paid shall be a debt from the purchaser to the seller. The tax shall be integrated in the state sales tax bracket system provided for in N.D.C.C. 57-39.2-08.2 as follows:
(1) 
The tax as provided in Section 23-1(a)(1) above shall be:
Amount of Purchase
Sales Tax
$0.01 to $0.15
none
$0.16 to $0.17
0.01
$0.18 to $0.34
0.02
$0.35 to $0.50
0.03
$0.51 to $0.67
0.04
$0.68 to $0.84
0.05
$0.85 to $1
0.06
Thereafter, the tax shall increase in $0.01 increments as the purchase price increases in the following pattern of increments or brackets:
$0.17
$0.17
$0.16
Alternatively, for purchases in excess of $1, the taxpayer may multiply the purchase price by 0.06 to determine the sales tax to charge the purchaser.
(2) 
The tax as provided in Section 23-1(a)(2) above shall be calculated in addition to the above $0.01 tax. While both $0.01 sales taxes are in effect the tax shall be calculated upon the basis of the following table:
Amount of Purchase
Sales Tax
$0.01 to $0.15
none
$0.16 to $0.17
0.02
$0.18 to $0.34
0.03
$0.35 to $0.50
0.04
$0.51 to $0.67
0.05
$0.68 to $0.84
0.06
$0.85 to $1
0.07
Thereafter, the tax shall increase in $0.02 increments as the purchase price increases in the following pattern of increments or brackets:
$0.17
$0.17
$0.16
Alternatively, for purchases in excess of $1, the taxpayer may multiply the purchase price by 0.07 to determine the sales tax to charge the purchaser.
(b) 
The tax administrator is authorized to establish a sales tax table which integrates the tax imposed by this chapter with the special sales tax provided for in N.D.C.C. 57-39.2-03.2. The integrated table must provide that when the threshold amount of a sale is reached which triggers the state tax that this tax is likewise imposed.
(c) 
The tax liability from the retailer to the city under Section 23-1(a)(1) above, shall be 1% multiplied by the retailer's non-exempt sales and under Section 23-1(a)(2) shall be an additional 1%.
[Ord. No. 742, § 6, 6-11-1991; Ord. No. 861, § 1-14-2003]
The tax administrator is authorized to create and publish, and to require the use of, such tax return forms and information reports as in his judgment are necessary to administer the tax provided for herein. To the extent feasible, these forms shall incorporate or be integrated with the returns and reports required by the state tax commissioner under N.D.C.C. Chapter 57-39.2.
[Ord. No. 742, § 7, 6-11-1991; Ord. No. 861, § 7, 1-14-2003]
In order to alleviate to some extent the expense of record keeping, accounting and clerical work resulting from the imposition of this tax, the taxpayer shall be allowed to deduct and retain 3% of the tax due if he pays the balance thereof before or when it is due and in the correct amount. However, the deduction provided for in this section shall not exceed $83.33 per month or $250 per quarter per taxpayer. The total monthly and quarterly deduction herein contemplated includes monthly and quarterly deduction for the administration of use tax as set forth in Ordinance No. 743.[1]
[1]
Editor's note: Ordinance No. 743 is codified as Chapter 24 of the Code of Ordinances of the City of Williston.
[Ord. No. 742, § 8, 6-11-1991; Ord. No. 861, § 8, 1-14-2003]
The tax imposed herein shall be paid and collected as nearly as practical in accordance with the payment, collection and penalty provisions of N.D.C.C. Chapter 57-39.2.
[Ord. No. 742, § 9, 6-11-1991; Ord. No. 861, § 9, 1-14-2003]
To accomplish the foregoing and to make explicit that which is already implicit in the foregoing, there is hereby adopted by reference the provisions of N.D.C.C. Chapter 57-39.2 and the regulations promulgated thereunder by the state tax commissioner with the following modifications:
(a) 
Tax commissioner shall mean the tax administrator.
(b) 
State of North Dakota shall mean the City of Williston.
(c) 
The provisions of Section 23-7 hereof shall substitute for N.D.C.C. 57-39.2-12.1.
(d) 
Attorney general shall mean city attorney.
(e) 
Criminal penalties as opposed to civil penalties shall be the maximum penalties which a municipality may lawfully impose under state law.
(f) 
State treasurer shall mean city auditor.
(g) 
General fund shall mean the sales tax fund.
(h) 
Office of management and budget shall mean city auditor.
(i) 
No separate city sales tax permit shall be required.
(j) 
N.D.C.C. 57-39.2-09 is adopted by reference.
(k) 
No tax shall be imposed on a sale when the goods are delivered or services rendered outside the city.
(l) 
The rate of taxation and the scope of taxation provided in this article shall be substituted for the rate of taxation and the scope of taxation provided in Chapter 57-39.2 to the extent that this article contradicts or conflicts with that chapter.
[Ord. No. 742, § 10, 6-11-1991; Ord. No. 861, § 10, 1-14-2003]
The tax administrator shall be the city auditor. However, the city auditor is authorized to contract with the state tax commissioner to enforce this article, subject to confirmation of the contract by the city commission. If the contract is made and confirmed, the tax administrator shall be the state tax commissioner as long as the contract remains in force.
[Ord. No. 742, § 11, 6-11-1991; Ord. No. 846, § 4-24-2001; Ord. No. 861, § 11, 1-14-2003; Ord. No. 921, 7-28-2009; Ord. No. 943, 12-13-2011, Ord. No. 951, 6-26-2012]
The proceeds of the tax specified in Section 23-1(a)(1) shall be placed in a separate sales tax fund, which fund shall be dedicated as follows:
75% of the proceeds of such city sales and use tax shall be dedicated to property tax relief through debt reduction and necessary city owned infrastructure and 25% to a job creation fund (The Williston Star Fund) which includes community development related to job creation, retention and expansion. Upon passing a resolution by a 4/5ths vote of the commissioners, the city commission may reallocate up to a total of 75% of the proceeds to either use described above.
The proceeds of the tax specified in Section 23-1(a)(2) shall be placed in a separate sales tax fund which fund shall be dedicated as follows:
(a) 
Fifty percent of the additional 1% sales tax to be used by the Williston Parks and Recreation District will be used for park district operations.
(b) 
Fifty percent of the additional 1% sales tax to be used by the Williston Parks and Recreation District will be used for towards construction of a new Community Recreation Center.
[Ord. No. 742, § 12, 6-11-1991; Ord. No. 779, 6-27-1995; Ord. No. 846, 4-24-2001; Ord. No. 861, § 12, 1-14-2003; Ord. No. 921, 7-28-2009; Ord. No. 943, 12-13-2011; Ord. No. 951, 6-26-2012; Ord. No. 1071, 11-28-2017]
(a) 
The tax imposed under Section 23-1(a)(1) herein shall terminate as follows:
(1) 
On June 30,2030, unless prior to that date the electors of the city vote by a simple majority of those voting to extend the tax indefinitely or to a time certain.
(b) 
The tax imposed under Section 23-1(a)(2) herein shall terminate as follows:
(1) 
The 1/2% of the additional 1% sales tax to be used in Section 23-11(a) for Park District operations shall expire 20 years after its inception.
(2) 
The 1/2% of the additional 1% sales tax to be used in Section 23-11(b) for construction of a new community center shall expire at the completion of paying for the bonds to build the recreation center or 20 years, whichever is less.