North Dakota Tax Commissioner Announces Local Lodging Tax Rate for City of Pembina

The North Dakota State Tax Commissioner Nov. 1 announced the city of Pembina will impose a local lodging tax of 2 percent, effective Jan. 1, 2021, for sales and use and excise tax purposes. The combined state and city rates within the boundaries of the city are: 1) 9.5 percent for hotel, motel, and other lodging accommodations; 2) 7.5 percent for restaurants, concession stands, and mobile food trucks (sale of food and non-alcoholic beverages); and 3) 9.5 percent for alcoholic beverages. The commissioner will administer the local lodging tax for the city. [N.D. State Tax Comm’r, Local Tax Rate Change ...