Minto City Ordinances
ORDINANCE NO. 180
AN ORDINANCE TO ESTABLISH AND REGULATE A CITY SALES,
GROSS RECEIPTS, AND USE TAX UNDER THE HOME RULE CHARTER OF THE CITY OF MINTO.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MINTO, WALSH COUNTY, NORTH DAKOTA:
SALES, GROSS RECEIPTS, AND USE TAX
Section One: Definitions.
All terms defined in chapters 40-05.1, 57-39.2, 57-39.4, 57-39.5, 57-39.6, and 57-40.2 of the North Dakota Century Code (N.D.C.C.), including any future amendments, are adopted by reference. All references to the N.D.C.C. include amendments adopted by the North Dakota Legislative Assembly.
Section Two: Collection and Administration.
Where not in conflict with the provisions of this Ordinance, the provisions of N.D.C.C. chapters 40-05.1, 57-39.2, 57-39.4, 57-39.5, 57-39.6, and 57-40.2, 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. The Tax Commissioner is authorized to establish rate tables integrating the tax imposed by this Ordinance, with other state, county, and city taxes.
Section Three: Sales Tax Imposed.
Subject to the provisions of N.D.C.C. § 40-05.1-06, 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 (1) 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 of the city of Minto, North Dakota.
Section Four: Use Tax Imposed.
Subject to the provisions of N.D.C.C. § 40-05.1-06, and except as otherwise provided in this Ordinance, or the sales and use tax laws of the State of North Dakota, an excise tax is imposed upon the storage, use, or consumption within the corporate limits of the City of Minto, North Dakota of tangible personal property purchased at retail for storage, use, or consumption in this city, at the rate of one (1) percent of the purchase price of the property. An excise tax is imposed on the storage, use, or consumption within the corporate limits of the City of Minto, North Dakota of tangible personal property not originally purchased for storage, use, or consumption in this city at the rate of one (1) percent of the fair market value of the property at the time it was brought into this city.
Section Five: Gross Receipts of Alcoholic Beverages.
Subject to the provisions of N.D.C.C. § 40-05.1-06, and except as otherwise provided in this Ordinance, a gross receipts tax of one (1) percent is imposed upon all gross receipts from the sale of alcoholic beverages within the city. A person who receives alcoholic beverages for storage, use, or consumption in this state is subject to tax on storage, use, or consumption of those alcoholic beverages at the rate of one (1) percent.
Section Six: Exemptions.
In addition to the exemptions provided by state law, this Ordinance provides exemptions from imposition and computation of the city sales or use tax for sales of natural gas, gross receipts from the sales of farm machinery, farm machinery repair parts, and farm irrigation equipment.
Section Seven: Maximum Tax Imposed.
Any patron or user paying a sales or use tax imposed by this Ordinance in excess of twenty-five dollars ($25.00) 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.
Section Eight: Contract with Tax Commissioner.
The Minto City Auditor is hereby authorized to contract with the Tax Commissioner for administration and collection of taxes imposed by this Ordinance. The City Auditor has all powers granted to the Tax Commissioner and in the absence of a valid contract with the Tax Commissioner or failure of the Tax Commissioner to perform the delegated duties, shall perform these duties in place of the Tax Commissioner.
Section Nine: Dedication of Tax Proceeds.
(a) All revenue raised and collected under this Ordinance, less administrative expenses, shall be dedicated only to a community development fund. All revenue shall be maintained in the fund, to be known as the Minto Community Development Fund, separate and apart from all other funds, except as provided by this section.
(b) The revenue contained in such fund shall be used for community and economic development projects, and may be used for projects developing and enhancing the general welfare of the community including, but not limited to, such projects for health, recreation, business and commerce expansion and retention, public transportation, and general infrastructure development, including water, sewage, roads, utilities, and other projects that will enhance the growth, maintenance, and development of the Minto area.
Section Ten: Compensation.
City sales and use tax permit holders are allowed to retain a portion of tax collected under this ordinance to help recover administrative expenses. This compensation shall equal three (3) percent of the city tax due; however, the deduction is limited to eighty-three dollars and thirty-three cents ($83.33) per month or two hundred fifty dollars ($250.00) per quarter. A tax return must be filed and paid in full by the scheduled due date or the compensation will be disallowed and the tax obligation will be subject to penalty and interest.
Section Eleven: Penalty Provisions.
Any persons found guilty of violating the provisions of this Ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in an amount not exceeding the sum of one hundred dollars ($100.00), be imprisoned for a period not exceeding thirty (30) days, or both. Each day such violation is committed, or permitted to continue, shall constitute a separate offense, and shall be punished as such hereunder.
Section Twelve: Effective Date.
This Ordinance shall take effect after its passage, approval, and publication, but not prior to January 1, 2007.
Attest: ______________________________
Auditor
Passed its first reading: September 11, 2006.
Passed on its second reading:
Published on:
