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CASS COUNTY <br /> COMMISSION POLICY MANUAL 38.23 <br /> SUBJECT: ORDINANCE #2010-2 (FLOOD CONTROL SALES TAX) <br /> ADOPTED DATE: DECEMBER 20, 2010 PAGE 1 OF 4 <br /> ORDINANCE NO. #2010-2 <br /> AN ORDINANCE TO ESTABLISH AND REGULATE A COUNTY SALES <br /> TAX UNDER THE HOME RULE CHARTER OF THE COUNTY OF CASS. <br /> BE IT ORDAINED BY THE COUNTY COMMISSION OF THE COUNTY OF CASS, <br /> CASS COUNTY, NORTH DAKOTA: <br /> SALES TAX <br /> Definitions. <br /> All terms defined in chapters 11-09.1, 57-39.2, 57-39.4, 57-39.5, 57-39.6, and 57-40.2 of <br /> the North Dakota Century Code (N.D.C.C.), are adopted by reference. All references to <br /> the N.D.C.C. include amendments adopted by the North Dakota Legislative Assembly. <br /> Collection and Administration. <br /> Where not in conflict with the provisions of this Ordinance, the provisions of N.D.C.C. <br /> chapters 11-09.1, 57-39.2, 57-39.4, 57-39.5, 57-39.6, and 57-40.2, and all administrative <br /> rules adopted by the Tax Commissioner, pertaining to the collection and administration of <br /> the retail sales, use, and gross receipts tax, including provisions for liability, refund, <br /> penalty, interest or credit, govern the administration by the North Dakota Office of State <br /> Tax Commissioner (hereinafter "Tax Commissioner") of the taxes imposed by this <br /> Ordinance. <br /> Sales Tax Imposed. <br /> Subject to the provisions of N.D.C.C. § 11-09.1-05, and except as otherwise provided by <br /> this Ordinance, or the sales and use tax laws of the State of North Dakota, a tax of one half <br /> of one percent is imposed upon the gross receipts of retailers from all sales at retail, <br /> including the leasing or renting of tangible personal property, within the corporate limits of <br /> the county of Cass, North Dakota. <br /> Use Tax Imposed. <br /> Subject to the provisions of N.D.C.C. § 11-09.1-05, and except as otherwise provided in <br /> this Ordinance, or the sales and use tax laws of the State of North Dakota, an excise tax is <br /> imposed upon the storage, use, or consumption within the corporate limits of the county of <br /> Cass County, North Dakota of tangible personal property purchased at retail for storage, <br /> use, or consumption in this county, at the rate of one half of one percent of the purchase <br /> price of the property. An excise tax is imposed on the storage, use, or consumption within <br /> the corporate limits of the county of Cass, North Dakota of tangible personal property not <br />