N.D. Cent. Code § 40-57.3-02
The governing body of any city that imposes a city tax pursuant to section 40-57.3-01, 40-57.3-01.1, or 40-57.3-01.2, as appropriate, shall establish a city visitors' promotion fund and a city visitors' promotion capital construction fund. The local destination marketing organization or visitors' committee shall serve as an advisory committee to the city governing body in administering the proceeds from the taxes available to the city under this chapter. The moneys in the visitors' promotion fund must be used generally to promote, encourage, and attract visitors to come to the city and use the travel and tourism facilities within the city. The moneys in the visitors' promotion capital construction fund must be used generally for tourism or the purchase, equipping, improving, construction, maintenance, repair, and acquisition of buildings or property consistent with visitor attraction or promotion. The advisory committee consists of the local destination marketing organization or the visitors' committee.
N.D.C.C. § 40-57.3-02