11-09.2-01. County lodging tax - Imposition - Amount - Disposition

11-09.2-01. A county may not impose a county lodging and restaurant tax under this section on the gross receipts of retailers located within the boundaries of a city within that county if the city has imposed a city lodging and restaurant tax, or subsequently enacts and imposes a city lodging and restaurant tax, under section 40-57.3-01.1, on the gross receipts from the same transaction. A county that imposes the tax under this section shall deposit all proceeds in the county visitors' promotion fund. Moneys deposited in the county visitors' promotion fund may be spent only as provided in this chapter.