Grand Forks, ND Hotels & Lodging: Transient Occupancy Tax (2026)

Grand Forks City Code section 22-0302 imposes two separate levies on motel and hotel occupancy where the room cost is 2 dollars or more per day: a 2 percent tax and an additional 1 percent tax, each on the consideration the occupant pays. Section 22-0301 defines a motel or hotel as any building, buildings, trailer or facility offering sleeping accommodations for consideration, including hotels and motels licensed under North Dakota Century Code chapter 23-09 and bed and breakfast facilities licensed under chapter 23-09.1, but excludes hospitals, sanitariums, nursing homes and the YMCA and YWCA.

Occupancy under 30 consecutive days is taxable; a permanent resident who has the right to occupy a room for at least 30 consecutive days in the calendar year is exempt. Under section 22-0303, the motel or hotel owner must collect the tax from patrons, and owes it to the city as a debt regardless of whether it was actually collected. Section 22-0304 requires the collecting party to remit the entire tax due, with a report of consideration paid and tax collected, to the administrator within 30 days after the end of each month.

The proceeds from the 2 percent tax go to the convention and visitor's bureau fund and the 1 percent proceeds go to the convention and visitor's bureau capital fund, with 1 percent of collections retained for administration under section 22-0306. Section 22-0307 makes failing to report or pay, or filing a false report to evade the tax, a criminal offense punishable by a fine of up to 500 dollars, plus civil interest of 12 percent per year and a penalty equal to the greater of 500 dollars or 50 percent of the delinquent tax.