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.
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Tax revenue to be deposited in tourism promotion fund.
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 Repealed.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.