North Dakota Tax Commissioner Announces New Local Lodging Tax

The North Dakota State Tax Commissioner announced that the City of Napoleon will impose a 2 percent local lodging tax effective April 1. This new tax will be administered by the state tax agency, resulting in a combined 9 percent tax rate on lodging accommodations within the city. [N.D. State Tax Comm’n, City of Napoleon Local Lodging Tax, 01/01/25]

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