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 §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 §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
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Fargo, ND
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Fargo, ND
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Fargo, ND
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Fargo, ND
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