N.D. Cent. Code § 11-09.2-01
The board of county commissioners of any county, by ordinance, may impose a county tax, not to exceed two percent, upon the gross receipts of retailers on the leasing or renting of hotel, motel, or other accommodations within the county for periods of fewer than thirty consecutive calendar days or one month. The tax imposed by this section must be in addition to the state sales tax on rental accommodations provided in chapter 57-39.2. A county may not impose a county lodging tax under this section on the gross receipts of retailers located within the boundaries of a city within that county if the city has imposed a city lodging tax, or subsequently enacts and imposes a city lodging tax, under section 40-57.3-01. A county that imposes the tax in this section shall deposit all proceeds in the county visitors' promotion fund. Moneys deposited in the county visitors' promotion fund must be spent only as provided in this chapter. This chapter applies to all counties and does not limit the authority of a home rule county to levy any taxes authorized by other provisions of law.
N.D.C.C. § 11-09.2-01