Cass County does not impose a county STR registration fee in unincorporated areas. North Dakota's 5% state sales tax applies to lodging stays under 30 days, plus the 0.5% Cass County local sales tax (NDCC §57-39.2). Fargo, West Fargo, and other cities apply their own lodging taxes within city limits.
There is no Cass County, ND short-term rental registration ordinance or county STR permit fee in the unincorporated areas the county zones (most county acreage is rural farmland; townships handle local zoning under NDCC Ch. 11-33 and Ch. 58-03). For taxes, the North Dakota Office of State Tax Commissioner requires every operator who rents accommodations for fewer than 30 consecutive days to obtain a Sales & Use Tax Permit and remit the 5% state sales tax (NDCC §57-39.2) on gross rental receipts plus the 0.5% Cass County local sales tax. Marketplace facilitators such as Airbnb and Vrbo collect and remit ND state and applicable local taxes on host bookings, but the host remains responsible for off-platform direct bookings and for verifying the correct local rate. City lodging taxes (Fargo 3%, West Fargo) apply only inside those city limits, not unincorporated Cass County. Confirm current obligations with Cass County Planning at (701) 298-2375 and the ND Tax Commissioner.
Operating without a ND Sales & Use Tax Permit or under-collecting the 5% state plus 0.5% county sales tax can trigger ND Tax Commissioner assessments, penalties, and interest under NDCC Title 57. There is no county STR permit to violate in unincorporated Cass County.
Cass County, ND
Cass County, ND has not adopted a countywide noise ordinance with decibel limits or fixed quiet hours for unincorporated areas. Noise complaints in unincorpo...
Cass County, ND
Cass County, ND does not impose a countywide fence-height limit. In unincorporated Cass County, fence regulation is delegated to organized townships under ND...
Cass County, ND
Cass County, ND does not have a countywide dog leash ordinance and does not operate an animal control department for unincorporated areas. The Cass County Sh...
Cass County, ND
North Dakota fireworks law sits in NDCC Chapter 23-15. Retail sale of consumer fireworks is permitted only June 27 through July 5 and December 26 through Jan...
Cass County, ND
Cass County faces serious Red River flooding (most notably the 2009 historic flood) and participates in the FEMA National Flood Insurance Program. The Cass C...
Cass County, ND
North Dakota has adopted the International Residential Code (most recently the 2021 IRC) as its statewide residential construction standard. Most pool barrie...
See how Cass County's taxes & fees rules stack up against other locations.
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