Fargo short-term rental operators must collect and remit applicable lodging taxes. North Dakota imposes a statewide lodging tax plus local jurisdictions may add their own levy.
Fargo STR operators are subject to North Dakota state sales tax (currently 5%) and state lodging tax (1%) under NDCC Β§57-39.2. Many cities impose an additional local lodging tax of 1 to 2%. Some platforms collect and remit state taxes automatically but operators should verify local tax obligations separately. Annual business license fees range from $25 to $150 depending on the municipality. Oil-country communities may have additional fees. Operators must register with the ND Tax Commissioner's office.
Failure to collect or remit lodging tax: penalties of 5% per month plus interest. Unlicensed operation fines of $200 to $500. State tax fraud carries additional penalties under NDCC Β§57-39.2.
Fargo, ND
Fargo Land Development Code Sec. 20-0403(B)(6) caps fences in residential districts (SR, MR, UMU, NC, NO) at 3 ft in front yards (4 ft if at least 75% light-...
Fargo, ND
Fargo Ordinance No. 5425 requires every private swimming pool holding water more than 24 inches deep to be enclosed by a barrier at least 48 inches tall and ...
Fargo, ND
Converting a Fargo garage to habitable living space requires a residential building permit from the City of Fargo Inspections Department, plus electrical, pl...
Fargo, ND
Fargo requires a building permit for any accessory building larger than 120 square feet (10 ft x 12 ft) under the city's adopted International Residential Co...
Fargo, ND
North Dakota HB 1361 (2025) prohibits cities and counties from adopting sanctuary policies, requiring full cooperation between Fargo Police and federal immig...
Fargo, ND
North Dakota has no statewide paid sick or family leave mandate, and Fargo cannot impose one, leaving private benefits to individual employer policies and fe...
Side-by-side rule comparisons with other cities in Cass County.
See how other cities in Cass County handle taxes & fees.
See how Fargo's taxes & fees rules stack up against other locations.
Quick Compare
Help us keep this page accurate. If you notice an error or outdated information, let us know.