Sales Tax & Use Committee
In 2000, the City of Washburn voted  on and enacted Ordinance #136, Home Rule Charter, which enacted a 1% Sales Tax.  In 2008, residents again voted on and raised our City Sales tax to 2%. The Sales Tax & Use Committee is managed by members from the community who have volunteered their time to be on this committee. Members include:

1. One member of Washburn City Commission selected by the Washburn City Commission.

2. A representative selected by the Washburn City Commission. This person may be a member of the Washburn City commission.

3. A Washburn Park Board representative selected by the Washburn Park Board.

4. Two representatives selected by the Washburn Civic Club.

Below is part of the Sales Tax & Use Ordinance #136A.  

All revenues raised and collected are dedicated only to community development, economic development, and street, water, and sewer projects.

The revenue contained in such fund is used for:

 a.  Fifty percent (50%) of one percent (1%) for community development and infrastructure.  The funds may be used for the purchase of construction, operation and maintenance of Washburn area capital improvements, public safety improvements, park system improvements or other projects which are deemed important for the betterment of the community by the Washburn Sales and Use Tax Committee.

 b.  Fifty percent (50%) of one percent (1%) for community and economic development projects enhancing the general welfare of the Washburn area including, but not limited to, business and commerce expansion and retention in all other products in and outside the city limits which will enhance the growth, maintenance and development of the community of Washburn.

 c.  Sales and uses taxed shall be only those taxed pursuant to Chapters 57-39.2 and 57-40.2 of the North Dakota Century Code.  In addition to those sales exemptions exempted by North Dakota law, no sales or use tax shall be imposed upon the sale or use of natural gas.

d.   One Hundred percent (100%) of one percent (1%) to be used solely for the purchase of construction, operation and maintenance of Washburn capital improvements including street systems, sewer systems, and water systems of the community of Washburn.

Any sales or use tax imposed shall not exceed one percent (2%) of taxable sales and purchases, nor shall the tax exceed $25.00 on any single purchase or sales transaction involving one or more items, and the $25.00 for a sales and use tax permit holder who pays the tax due under Article 3 of this Chapter within the time limitations prescribed may deduct and retain three percent (3%) of the tax due.  The aggregate of deductions allowed by this paragraph may not exceed Two Hundred Fifty and no/100 Dollars ($250.00), per quarterly period for each business location which has been issued a Sales and Use tax permit by the State Tax Commissioner.  The deduction allowed by this paragraph is to reimburse permit holders for expenses incurred in keeping records, preparing and filing returns, remitting the tax, and supplying information to the State Tax Department and Auditor upon request.

For a list of current committee members, please contact the City of Washburn at 701-462-8558.


Notification of Removal of Sales Tax Cap
As of January 1, 2015 the sales tax cap of $25.00 per transaction will be removed.
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