ORDINANCE NO.
AN ORDINANCE AMENDING AND RE-ENACTING SECTIONS 35.120, 35.125 AND 35.130, OF THE CITY CODE OF THE CITY OF DICKINSON, NORTH DAKOTA, RELATING TO LODGING AND RESTAURANT TAX, HOSPITALITY TAX, AND VISITORS COMMITTEE FOR LODGING AND RESTAURANT TAX.
BE IT ORDAINED BY THE BOARD OF CITY COMMISSIONERS OF THE CITY OF DICKINSON, NORTH DAKOTA, AS FOLLOWS:
Section 1: Section 35.120 of the City Code of the City of Dickinson is hereby amended and re-enacted as follows:
Section 35.120 Occupancy Tax Lodging and restaurant tax
In accordance with a resolution adopted May 17, 1982, and under the authority of NDCC 40-57.3-01 (City Lodging Tax) and its home rule authority, the City of Dickinson imposes a two-percent (2%) tax on the gross receipts of retailers on the leasing or renting of hotel, motel, or tourist court accommodations within the City for periods of less than thirty consecutive calendar days or one month. The tax imposed by this section shall be in addition to the state sales tax on rental accommodations. All proceeds of this tax, less administration costs, shall be deposited in the city Occupancy Tax Fund (also known as the visitor’s promotion fund) and shall be spent only as provided in NDCC 40-57.3. and are dedicated to support of visitor attraction through a direct operating subsidy of the Dickinson Convention and Visitor’s Bureau.
Section 2: Section 35.125 of the City Code of the City of Dickinson is hereby amended and re-enacted as follows:
Section 35.125 Hospitality Tax
Under the authority of NDCC 40-57.3-01.1 (City Lodging and Restaurant Tax), and its home rule authority, the City imposes a one-percent (1%) tax on gross receipts of retailers on , which is separate from the lodging sales tax imposed under Dickinson Municipal Code 35.120 and the sales tax imposed under Dickinson Municipal Code 35.020 on the following: 1. the leasing or renting of hotel, motel, or tourist court accommodations within the City for periods of less than thirty consecutive calendar days or one month; 2. and upon the gross receipts of a restaurant from any sales of prepared food or beverages, not including alcoholic beverages for consumption off 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 position portion service for consumption on or off the premises and “prepared” includes heating prepackaged food. ; and 3. Other accommodations 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 otherwise provided by chapter NDCC 40.57.03.
The tax imposed by this section shall be in addition to the Occupancy Tax imposed under Dickinson Municipal Code 35.120, and the state sales tax on rental accommodations.
All proceeds of this tax, less administration costs, shall be deposited in the city Hospitality Tax Fund (also known as the visitor’s promotion capital construction fund), and shall be spent only as provided in NDCC 40-57.3.
An owner of an establishment licensed to engage in the sale of alcoholic beverages that is not required to pay the tax may voluntarily pay the tax to become a qualified alcoholic beverage licensee for the purposes of Article 4 of the Dickinson Municipal Code. sections 4.08.270 and 4.08.280. Failure to continuously pay the tax will void the remaining term of the permit and the licensee will be ineligible for any additional permit.
A portion of the proceeds will be deposited in the visitor’s promotion capital construction reserve account within the fund. The City Commission may transfer funds from the visitor’s promotion capital construction fund to the visitor’s promotion fund. A portion not exceeding 25% of total revenues are dedicated to support of Dickinson visitor attraction through a grant program to special projects and programs. The grant program will be established by the visitors committee, which will also oversee the program and recommend grant awards to the City Commission. A portion of the proceeds, not less than 10% of total revenues, or $100,000, whichever is less is dedicated to support of visitor attraction through a direct operating subsidy of the Dickinson Convention and Visitor’s Bureau.
Section 3: Section 35.130 of the City Code of the City of Dickinson is hereby amended and re-enacted as follows:
Section 35.130 Visitors committee for lodging and restaurant tax
There is hereby created a visitor’s committee, which shall serve as an advisory committee to the City Commission in administering the proceeds of taxes available to the City under Sections 35.120 and 35.125 the Hospitality tax as described in Dickinson Municipal Code 35.125. The committee shall be appointed by the City Commission consist of the Board of Directors of the Dickinson Convention and Visitors Bureau. The appointees shall serve without compensation, except for reimbursement for necessary expenses. Committee members shall serve for a term equal to their tenure on the board of the Dickinson Convention and Visitors Bureau.
Section 4: Repeal of Ordinances in Conflict. All Ordinances and parts of Ordinances in conflict herewith are hereby repealed.
Section 5: Severability. In the event any section of this Ordinance is held invalid by court of competent jurisdiction, the invalidity shall extend only to the section affected, and other sections of this Chapter shall continue in full force and effect.
Section 6: Effective Date: This Ordinance shall be in full force and effect sixty (60) days after final passage.
Dennis W. Johnson, President
Board of City Commissioners
ATTEST
Shawn Kessel, City Administrator
First Reading:
Second Reading:
Final Passage:
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