City and County Local Tax Rate Changes

October 1, 2023

• All Local Tax Changes for October 1 
  • City of Forman - Sales, Use & Gross Receipts Tax 
  • City of New Rockford - Local Lodging Tax

July 1, 2023

• All Local Tax Changes for July 1
  • City of Frontier - Sales, Use & Gross Receipts Tax  
  • City of West Fargo - Sales, Use, & Gross Receipts Tax 

April 1, 2023

• All Local Tax Changes for April 1
  • City of Max - Sales, Use, & Gross Receipts Tax 

January 1, 2023

• All Local Tax Changes for January 1
  • City of Beach - Sales, Use, & Gross Receipts Tax
  • City of Devils Lake - Sales, Use, & Gross Receipts Tax
  • City of New Leipzig - Sales, Use, & Gross Receipts Tax
  • City of New Town - Sales, Use, & Gross Receipts Tax
  • City of Northwood - Sales, Use, & Gross Receipts Tax
  • City of Wishek - Sales, Use, & Gross Receipts Tax

2022 Local Taxing Jurisdiction Rate Changes

Local Taxing Jurisdiction Rate Changes effective:

October 1, 2022

• All Local Tax Changes for October 1

July 1, 2022

• All Local Tax Changes for July 1
  • City of Steele - Sales, Use, & Gross Receipts Tax

April 1, 2022

• No Local Tax Changes for April 1

January 1, 2022

• All Local Tax Changes for January 1
  • City of Richardton - Sales, Use, & Gross Receipts Tax

2021 Local Taxing Jurisdiction Rate Changes

Local Taxing Jurisdiction Rate Changes effective:

October 1, 2021

• All Local Tax Changes for October 1 - Revised 9/13/2021

  • City of Hankinson - Sales, Use, and Gross Receipts Tax Holders

  • New Leipzig - Sales, Use, and Gross Receipts Tax Holders - Revised 9/13/2021

July 1, 2021

• All Local Tax Changes for July 1

  • City of Hillsboro - Sales, Use, and Gross Receipts Tax Holders

  • City of McClusky - Sales, Use, and Gross Receipts Tax Holders

  • City of Medina - Sales, Use and Gross Receipts Tax Holders

April 1, 2021

• No Local Tax Changes for April 1

January 1, 2021

• All Local Tax Changes for January 1

  • City of Binford - Sales, Use, and Gross Receipts Tax Holders

  • City of Lidgerwood - Sales, Use, and Gross Receipts Tax Holders

  • City of Northwood - Sales, Use, and Gross Receipts Tax Holders

  • City of Wimbledon - Sales, Use, and Gross Receipts Tax Holders

  • City of Wyndmere - Sales, Use, and Gross Receipts Tax Holders

  • City of Pembina - Local Lodging

2020 Local Taxing Jurisdiction Rate Changes

Local Taxing Jurisdiction Rate Changes effective:

• Local Tax Changes Effective January 1, 2020
• Local Tax Changes Effective April 2020
• Local Tax Changes Effective July 2020
• Local Tax Changes Effective October 2020

City/County Rate Changes

• City of Jamestown - Sales, Use, and Gross Receipts Tax
• Williams County - Sales, Use, and Gross Receipts Tax
• City of Ramsey - Sales, Use, and Gross Receipts Permit Tax Holders
• City of Thompson - Permit Holder Oct. 2020

2019 Local Taxing Jurisdiction Rate Changes

Local Taxing Jurisdiction Rate Changes effective:

• Local Tax Changes Effective January 1, 2019
• Local Tax Changes Effective April 1, 2019
• Local Tax Changes Effective July 1, 2019

City/County Rate Changes

• 2019 Bismarck Sales, Use, and Gross Receipts Tax
• 2019 Bowman Sales, Use, and Gross Receipts Tax
• 2019 Burlington Sales, Use, and Gross Receipts Tax
• 2019 Enderlin Sales, Use, and Gross Receipts Tax
• 2019 Hatton Sales, Use, and Gross Receipts Tax
• 2019 Larimore Sales, Use, and Gross Receipts Tax
• 2019 New Rockford Sales, Use, and Gross Receipts Tax
• 2019 New Salem Sales, Use, and Gross Receipts Tax
• 2019 Towner Sales, Use, and Gross Receipts Tax
• 2019 Westhope Sales, Use, and Gross Receipts Tax

Local Taxing Jurisdiction Boundary Changes 2023

City of Binford, North Dakota

• Pursuant to the Resolution dated November 10, 2021, the boundaries of the City of Binford will change for sales and use tax purposes effective July 1, 2023. 

City of Bismarck, North Dakota 

• Pursuant to Ordinance 6524, as adopted on November 8, 2022, the boundaries of the City of Bismarck will change for sale and use tax purposes effective April 1, 2023.  

City of Bowman, North Dakota 

• Pursuant to Ordinance 2022-1, as adopted August 16, 2022, the boundaries of the City of Bowman will change for sales and use tax purposes effective October 1, 2023. 

City of Fargo, North Dakota 

• Pursuant to Resolution 1688512, as adopted February 6, 2023, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2023. 

City of Lidgerwood, North Dakota 

• Pursuant to Ordinance 372204, as adopted June 22, 2021, the boundaries of the City of Lidgerwood will change for sales and use tax purposes effective July 1, 2023. 

City of Tioga, North Dakota 

• Pursuant to Resolution 2022-04, as adopted October 3, 2022, the boundaries of the City of Tioga will change for sales and use tax purposes effective October 1, 2023. 

Local Taxing Jurisdiction Boundary Changes 2022

City of Bismarck, North Dakota

• Pursuant to Ordinance 6466, as adopted June 22, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.
• Pursuant to Ordinance 6475, as adopted July 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.
• Pursuant to Ordinance 6476, as adopted July 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.

City of Elgin, North Dakota

• Pursuant to Document 144641, as adopted May 5, 2021, the boundaries of the City of Elgin will change for sales and use tax purposes effective April 1, 2022.

City of Fargo, North Dakota

• Pursuant to Ordinance 5303, as adopted June 28, 2021, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2022.
• Pursuant to Ordinance 5357, as adopted June 16, 2022, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2022.

City of Grand Forks, North Dakota

• Pursuant to Resolution Document ANN22-1, as adopted May 4, 2022, the boundaries of the City of Grand Forks will change for sales and use tax purposes effective October 1, 2022.

City of Horace, North Dakota

• Pursuant to Order 1647570, as adopted October 7, 2021, the boundaries of the City of Horace will change for sales and use tax purposes effective April 1, 2022.

City of Killdeer, North Dakota

• Pursuant to Ordinance 2020-003, as adopted April 6, 2020, the boundaries of the City of Killdeer will change for sales and use tax purposes effective January 1, 2022.
• Pursuant to Ordinance 2021-001, as adopted September 20, 2021, the boundaries of the City of Killdeer will change for sales and use tax purposes effective July 1, 2022.

City of Mandan, North Dakota

• Pursuant to Ordinance 1305, as adopted January 22, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1313, as adopted November 5, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1327, as adopted October 15, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1356, as adopted March 16, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1362, as adopted September 7, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1368, as adopted August 17, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
• Pursuant to Ordinance 1373, as adopted October 5, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.

City of St. John, North Dakota

• Pursuant to Document 53024, as adopted April 27, 2005, the boundaries of the City of St. John will change for sales and use tax purposes effective April 1, 2022.

City of Williston, North Dakota

• Pursuant to Resolution 21-016, as adopted April 22, 2021, the boundaries of the City of Williston will change for sales and use tax purposes effective July 1, 2022.

Local Taxing Jurisdiction Boundary Changes 2021

City of Bismarck, North Dakota

• Pursuant to Ordinance 6369, as adopted May 12, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2021.
• Pursuant to Ordinance 6417, as adopted June 23, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2021.
• Pursuant to Ordinance 6433, as adopted October 2, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
• Pursuant to Ordinance 6438, as adopted November 17, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
• Pursuant to Ordinance 6439, as adopted November 30, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
• Pursuant to Ordinance 6419, as adopted May 26, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Ordinance 6426, as adopted June 23, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Ordinance 6448, as adopted February 23, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Ordinance 6449, as adopted February 23, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Ordinance 6458, as adopted April 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective October 1, 2021.

City of Fargo, North Dakota

• Pursuant to Ordinance 5212, as adopted July 29, 2019, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
• Pursuant to Ordinance 5259, as adopted July 13, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
• Pursuant to Ordinance 5268, as adopted August 24, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
• Pursuant to Ordinance 5283, as adopted November 16, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Resolution 1623629 as adopted February 22, 2021, the boundaries of the City of Fargo will change for sales and use tax purposes effective July 1, 2021.
• Pursuant to Ordinance 5279, as adopted November 2, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2021.

City of Hillsboro, North Dakota

• Pursuant to Ordinance 518, as adopted March 2, 2020, the boundaries of the City of Hillsboro will change for sales and use tax purposes effective July 1, 2021.

City of Valley City, North Dakota

• Pursuant to Ordinance 1045, as adopted March 5, 2019, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.
• Pursuant to Ordinance 1059, as adopted June 16, 2020, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.
• Pursuant to Ordinance 1070, as adopted February 2, 2021, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.

City of Wahpeton, North Dakota

• Pursuant to Ordinance 1024, as adopted May 3, 2021, the boundaries of the City of Wahpeton will change for sales and use tax purposes effective October 1, 2021.

Local Taxing Jurisdiction Boundary Changes 2020

City of Bismarck, North Dakota

• Bismarck Ordinance 5952
• Bismarck Ordinance 6330
• Bismarck Ordinance 6359
• Bismarck Ordinance 6364
• Bismarck Ordinance 6377
• Bismarck Ordinance 6388
• Bismarck Ordinance 6393
• Bismarck Ordinance 6410
• Bismarck Ordinance 6411
• Bismarck Ordinance 6416

City of Fargo, North Dakota

• Fargo Ordinance 5151

City of Linton, North Dakota

• Linton Document 175411
• Linton Document 175412

City of Stanley, North Dakota

• Stanley Ordinance 96.34

Local Taxing Jurisdiction Boundary Changes 2019

City of Bismarck, North Dakota

• Bismarck Corrected Resolution C-2012-3
• Bismarck Ordinance 6362
• Bismarck Resolution 6345

City of Bowman, North Dakota

• Resolution Ordinance 2016-1

City of Garrison, North Dakota

• Garrison Resolution

City of Grand Forks, North Dakota

• Grand Forks Ordinance 4664
• Grand Forks Ordinance 4668
• Grand Forks Ordinance 4674
• Grand Forks Ordinance 4679
• Grand Forks Ordinance 4684
• Grand Forks Ordinance 4690

City of Linton, North Dakota

• Linton Ordinance 2017-05-01
• Linton Ordinance 2017-09-01

City of New Salem, North Dakota

• New Salem Resolution 2018-01

City of Stanley, North Dakota

• Stanley Ordinance 96-30
• Stanley Ordinance 96-32
• Stanley Ordinance 96-33

City of Tioga, North Dakota

• Tioga Ordinance 2018-01
• Tioga Ordinance 2018-02

City of Valley City, North Dakota

• Valley City Ordinance 1045