Form F10 - City Lodging & Restaurant Tax - 2009 Page 2
Download a blank fillable Form F10 - City Lodging & Restaurant Tax - 2009 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form F10 - City Lodging & Restaurant Tax - 2009 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions
Line 1 – Total Sales. Enter on line 1, your gross sales for the period including lodging receipts,
bar and lounge receipts, restaurant receipts, and all other sales and service charges for the period.
This figure should not include any tax collections.
Line 2 - Nontaxable Sales. Enter all sales included in line 1 that are not subject to tax.
Nontaxable sales include:
• In Column A and Column B: all sales exempt from North Dakota sales tax including
sales to exempt entities, sales of nontaxable service, sales for resale, sales delivered
outside of state. Also include bad debts originally reported as a taxable sale with the tax
remitted, but written off during this period as uncollectible.
• In Column A: sales subject to state sales tax but not subject to city lodging and restaurant
tax. The imposition of city lodging and restaurant taxes varies from city to city. Please
contact the Office of State Tax Commissioner if you need additional information.
• In Column B: sales subject to state sales tax but not subject to city lodging tax. City
lodging tax applies only to the gross receipts from leasing or renting hotel, motel, or
tourist court accommodations within the city for periods of less than thirty consecutive
days or one month. It does not apply to food, alcoholic beverages, phone service, durable
goods, etc.
Line 3 - Net Taxable Sales. Subtract line 2 from line 1.
Line 4 – Tax Amount. Multiply line 3 by the tax rates printed in the column headings.
Line 5 – Penalty and Interest. Penalty and interest apply to all returns paid or filed after the due
date. Penalty and Interest are calculated separately for Column A and Column B. For the first
month the return is late, the penalty is 5 percent of the tax due on line 4 or $5, whichever is
greater. For each additional month or fraction of a month the return is late, add an additional
penalty of 5 percent of the tax on line 4 up to a maximum of 25 percent. Interest does not apply
to the first month a return is late, but applies at a rate of 1 percent each month or fraction of a
month the return remains late or unpaid.
Line 6 – Total Tax, Penalty, and Interest. Enter the total of line 4 and line 5.
Line 7 – Total Due with Return. Enter the total of line 6, Column A and Column B.
Make your check payable to North Dakota Tax Commissioner. The taxpayer or taxpayer’s
agent must sign the return. Please PRINT the name and phone number of a contact person who
can answer questions about this return.
Office of State Tax Commissioner
PO Box 5623
Bismarck, ND 58506-5623
Phone 701.328.1246
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial