10-45D GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
Tax on gross receipts of certain visitor-related businesses.
Tax revenue to be deposited in tourism promotion fund.
Application of seasonal tax on lodging establishments.
Application of seasonal tax on campgrounds.
Application of seasonal tax on visitor attractions.
Application of seasonal tax on spectator events.
Nonprofit organizations exempt.
Receipts from nonprofit shooting range exempt.
Administration by department.
10-45D-10, 10-45D-10.1. Repealed.
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
Application of other laws.
Promulgation of rules.
Prohibited acts--Misdemeanor or felony.