City may levy excise tax on nonprofit liquor dealers by ordinance
N.D. Cent. Code § 40-05-02.2
in effect40-05-02.2. City may levy excise tax on nonprofit liquor dealers by ordinance
1. Any city, through the enactment of an ordinance to such effect, may levy a local excise
tax, not in excess of fifty percent, upon the proceeds from gross sales of liquor, as
defined by subsection 6 of section 5-01-01, by any nonprofit corporation licensed by
the city to sell such liquor; provided, however, that no city may levy the tax herein
provided for unless such nonprofit corporation is the only person, firm, association,
corporation, or limited liability company within the corporate limits of such city licensed
to sell such liquor.
2. The city in levying the excise tax provided for in subsection 1 shall provide within the
levying enactment a method of computation, collection, and disposition of such tax
revenue, and a procedure whereby any person aggrieved by such procedure may
appeal to the governing body of the city. The right of appeal from a decision of the
governing body of such city to the district court of the district wherein such city is
located may not be restricted. An appeal taken under this section must be in
accordance with the procedure provided in section 28-34-01.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c05.pdf#nameddest=40-05-02p2Fetched: 10/16/2026