1.First reading-economic growth sales tax ordinance

CASS COUNTY COMMISSION POLICY MANUAL 38.20 SUBJECT: ORDINANCE #2008-1 (ECONOMIC GROWTH PLAN SALES TAX) ADOPTED DATE: PAGE 1 OF 4 AN ORDINANCE TO ESTABLISH AND REGULATE A COUNTY SALES TAX UNDER THE HOME RULE CHARTER OF THE COUNTY OF CASS, BE IT ORDAINED BY THE CASS COUNTY COMMISSION, CASS COUNTY, NORTH DAKOTA: SALES TAX Definitions. All terms defined in chapters 11-09.1, 57-39.2, and 57-39.4, of the North Dakota Century Code (N.D.C.C.), are adopted by reference. All references to the N.D.C.C. include amendments adopted by the North Dakota Legislative Assembly. Collection and Administration. Where not in conflict with the provisions of this Ordinance, the provisions of N.D.C.C. chapters 11-09.1,57-39.2, and 57-39.4, and all administrative rules adopted by the Tax Commissioner, pertaining to the collection and administration of the retail sales, use, and gross receipts tax, including provisions for liability, refund, penalty, interest or credit, govern the administration by the North Dakota Office of State Tax Commissioner (hereinafter "Tax Commissioner") of the taxes imposed by this Ordinance. Sales Tax Imposed. Subject to the provisions of N.D.C.C. 9 11-09.1-05, and except as otherwise provided by this Ordinance, or the sales and use tax laws of the State of North Dakota, a tax of one half of one percent is imposed upon the gross receipts of retailers from all sales at retail, including the leasing or renting of tangible personal property, within the corporate limits of the county of Cass, North Dakota. Exemptions. This Ordinance does not provide for any additional exemptions from imposition and computation of the county sales tax other than those provided by state law. Maximum Tax Imposed. Any patron or user paying a tax imposed by this Ordinance in excess of twelve dollars and fifty cents upon any single transaction of one or more items may obtain a refund of the excess tax payment by filing a request for refund upon the forms provided by the Tax Commissioner.