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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 2 OF 4 <br /> originally purchased for storage, use, or consumption in this county at the rate of one half <br /> of one percent of the fair market value of the property at the time it was brought into this <br /> county. <br /> In the case of a contract awarded for the construction of highways, roads, streets, bridges, <br /> and buildings prior to April 1, 2011, the contractor receiving the award shall not be liable for <br /> tax imposed by this ordinance. <br /> Gross Receipts of Alcoholic Beverages. <br /> Subject to the provisions of N.D.C.C. § 11-09.1-05, and except as otherwise provided in <br /> this Ordinance, a gross receipts tax of one half of one percent is imposed upon all gross <br /> receipts from the sale of alcoholic beverages within the county. A person who receives <br /> alcoholic beverages for storage, use, or consumption in this state is subject to tax on <br /> storage, use, or consumption of those alcoholic beverages at the rate of one half of one <br /> percent. <br /> Gross Receipts of New Farm Machinery and New Farm Irrigation Equipment. <br /> Subject to the provisions of N.D.C.C. § 11-09.1-05, and except as otherwise provided in <br /> this Ordinance, a gross receipts tax of one half of one percent is imposed upon all gross <br /> receipts from the sale of new farm machinery and new farm irrigation equipment within the <br /> county. A person who receives new farm machinery or new farm irrigation equipment for <br /> storage, use, or consumption in this state is subject to tax on storage, use, or consumption <br /> of that machinery and/or equipment at the rate of one half of one percent. <br /> Exemptions. <br /> This Ordinance does not provide for any additional exemptions from imposition and <br /> computation of the county sales tax other than those provided by state law. <br /> Maximum Tax Imposed. <br /> Any patron or user paying a tax imposed by this Ordinance in excess of twelve dollars and <br /> fifty cents upon any single transaction of one or more items may obtain a refund of the <br /> excess tax payment by filing a request for refund upon the forms provided by the Tax <br /> Commissioner. <br />