Fargo, ND Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined city rate
- 6% (3% + 3%)
- Covers stays under
- 30 consecutive days
- Payment due
- 10th of following month
- Late penalty
- 5% plus 1%/month interest
- City admin retention
- Up to 3% of collections
Summary
Fargo charges a combined 6% city lodging tax on hotel, motel, and short-term rental stays under 30 days, on top of state sales tax, split across two separate city tax articles.
A tax is hereby imposed upon gross receipts as defined herein, which tax shall be computed on a monthly basis by each and every hotel, motel or other accommodations located within the corporate limits of the city of Fargo... The amount of such tax shall be as follows: A. Two percent (2%) to be placed in the visitors promotion fund of the Fargo-Moorhead Convention and Visitors Bureau... B. One percent (1%) to be placed in the visitors promotion capital construction fund of the Fargo-Moorhead Convention and Visitors Bureau...
Full Breakdown
Article 3-13 imposes a 3% lodging tax on gross receipts from hotels, motels, or other accommodations rented for fewer than 30 consecutive days (2% to the visitors promotion fund, 1% to the capital construction fund). Article 3-14, added in 2025, layers on an additional 3% conference-center/city lodging tax on the same gross receipts, explicitly stacked on top of the Article 3-13 tax. Both taxes apply to "other accommodations," reaching short-term rentals, not just traditional hotels.
Violations & Fines
Retailers who miss the 10th-of-the-month payment deadline or underpay owe a 5% penalty plus 1% interest per month of delay; the board of city commissioners can waive penalties for excusable delay.
Frequently Asked Questions
Do short-term rentals owe Fargo's lodging tax?
Is the lodging tax on top of state sales tax?
Sources & Official References
Other rules in Fargo
Compare Fargo to another location·View the North Dakota hotels & lodging overview
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