Minot Business License: The City Says It Requires None, Permits It Does Require, and the Sales Tax Rising to 2.5% on October 1, 2026
Minot Business License: The City Says It Requires None, Permits It Does Require, and the Sales Tax Rising to 2.5% on October 1, 2026
If you searched for a minot nd business license, you probably found conflicting answers. Here is the short version: the City of Minot does not require a general business license, but it does require specific permits for certain activities. North Dakota has no general statewide business license either. Licensing in this state works by activity, and filing your LLC or corporation with the Secretary of State is a registration, not a license.
The sales tax change affects the most businesses right now. The city rate rose from 2.0% to 2.5% on October 1, 2026, which brings the combined rate on Minot sales to 8.0%. Some online calculators still show the old 7.5%, so do not rely on them for pricing or invoices.
This guide walks through the steps in order. It is written for someone forming a business in Minot, although most state filings apply anywhere in North Dakota.
Materials and Information You Need Before You Start
- Two or three name options, each checked in the Secretary of State's business search
- A registered agent with a physical North Dakota address: an individual who lives in the state, or a registered business with a North Dakota office
- Your business address and the name and address of each organizer
- A FirstStop account and a payment method for state fees
- A written list of what you will sell, build, serve, rent, or service, since licensing depends on the activity
- A federal Employer Identification Number from the IRS, if you need one for banking or payroll
- A calendar with the recurring deadlines covered in Step 9
Step 1: Confirm the State Requirements for Your Activity
North Dakota issues no general business license. The Secretary of State licenses only seven activities, including contractors, home inspectors, lobbyists, and professional employer organizations. The Attorney General licenses alcoholic beverages, tobacco retailers, amusement games, and transient merchants. Health and Human Services licenses food establishments. State boards license occupations such as electricians, plumbers, and cosmetologists.
The rule that catches the most new builders is the contractor license. If the cost, value, or price of a construction job is more than $4,000, the person doing the work must hold a North Dakota contractor license. The license costs $100 for Class D, which covers jobs up to $100,000, and $450 for Class A, which covers jobs over $500,000. Licenses renew annually by March 1. Confirm your class with the Secretary of State before you bid.
Step 2: Check Minot's Specific Permits
The City of Minot does not require business licenses, but its permit list is long enough that most businesses will need at least one item. Check your plans against this list:
- Building and construction: accessory building, demolition, excavation, mechanical, moving, plumbing, remote alarm, right-of-way, and temporary permits. Excavation requires a city street contractor license. Plumbing requires the state master plumber license in addition to the city permit.
- Fire: a fire permit for tents larger than 400 square feet.
- Alcohol and tobacco: an alcohol license, where the council acts within 45 days of a complete application; alcohol special event permits; and a city tobacco permit on top of the state license.
- Other: secondhand dealer, pawnbroker, sexually oriented business, sign, taxi company and driver, towing, airport ground transportation, outdoor dining (April 15 to October 15), cat and dog licenses, and a migrant merchant permit for non-residents.
The city page does not list fee amounts. Ask the City of Minot for current fees and processing times before you budget.
Step 3: Reserve Your Name
Under NDCC 10-32.1-11, an LLC name must include “limited liability company,” “LLC,” or “L.L.C.” It may not contain “corporation,” “incorporated,” “limited partnership,” or “limited liability partnership,” or their abbreviations. The name must be distinguishable in Secretary of State records from every registered entity, reserved name, trade name, trademark, and service mark. It also may not imply a purpose the company is not organized for. A reservation holds the name for 12 months and costs $10. You can renew it in successive 12-month periods through the register a business page.
Step 4: File Your Formation Documents
For an LLC, file Articles of Organization under North Dakota Century Code Chapter 10-32.1 through FirstStop. The filing fee is $135. A corporation files Articles of Incorporation under Chapter 10-19.1 for $100.
The Secretary of State publishes no guaranteed turnaround time. Its office directs filers to Business Services at (701) 328-2900 for current timing. Some secondary sources cite about five business days for FirstStop filings, but that figure does not appear on any state page, so treat it as an estimate.
Your registered agent must approve the appointment before you name them, and a business cannot serve as its own agent. A statement of change of agent or address costs $10, and service of process costs $25. Failing to maintain a registered agent may lead to involuntary dissolution. A commercial registered agent pays $1,000 to be included in the listing and $500 to terminate or remove it.
Step 5: Register a Trade Name If You Operate Under Another Name
A trade name is any name a sole proprietor or other business uses that is not its own legal name. Trade names are filed with the Secretary of State through FirstStop, not with the city or county. Registration costs $25, amendments cost $25, and renewals cost $25. Registration must be renewed every five years, and it gives you the exclusive right to that name within North Dakota only. The trade name FAQ explains the process.
Step 6: Get Your Sales Tax Permit and Set Your Rate
Any business making taxable sales needs a sales and use tax permit from the Office of State Tax Commissioner. Apply through ND TAP about 30 days before you open. The rates on Minot sales as of October 1, 2026 are:
| Jurisdiction | Rate |
|---|---|
| State of North Dakota | 5.0% |
| City of Minot (up from 2.0%) | 2.5% |
| Ward County | 0.5% |
| Combined rate | 8.0% (was 7.5%) |
The city's per-sale cap rises to $150 on the same date. On a $100 taxable sale, the tax is $8.00 instead of $7.50. Check the Tax Commissioner's guidance at tax.nd.gov before you configure point-of-sale software, and confirm how the cap applies to your sales.
Step 7: Check Lodging, Rental Car, and Other Local Taxes
If you rent lodging, the city charges a 3% lodging tax on stays under 30 nights, reported on a monthly return. The City Auditor administers it locally. Stays of 30 nights or more carry a $1 per night extended-stay leisure fee instead. Confirm current rules with the City Auditor before you publish rates. Airport rental car companies pay a 1% airport rental car tax.
North Dakota has no franchise tax and no separate LLC privilege tax. The only recurring state charge on an LLC itself is the $50 annual report. Owners of pass-through LLCs pay individual income tax at 0%, 1.95%, or 2.50% by bracket. An LLC that elects C corporation treatment pays corporate income tax of 1.41%, 3.55%, or 4.31% by bracket. Which treatment fits your business is a question for your CPA.
Step 8: Handle Food, Home-Based, Employee, and Incentive Questions
Health and Human Services licenses food establishments. The City of Minot does not license mobile food itself, so do not assume a city mobile food license exists. For local health questions, contact the First District Health Unit at 701-852-1376. Before you run a business from your home or list a property as a short-term rental, check the rules with Minot Planning.
If you hire employees, note that workers' compensation in North Dakota is a state monopoly through WSI (WorkForce Safety & Insurance), so you do not buy it from a private carrier. Minot has participated in the Renaissance Zone since 2001, and that program has been renewed. Ask the city whether your address or project qualifies.
Step 9: Calendar Your Recurring Filings
- Business LLCs and PLLCs: annual report of $50, due November 15 every year.
- Farming or ranching LLCs and authorized livestock farm LLCs: due April 15 instead. Confirm the fee with the Secretary of State.
- Domestic corporations: annual report of $25, due August 1 every year.
- Foreign corporations with a North Dakota certificate of authority: annual report of $25, due May 15.
An LLC that files late owes a $50 late fee under NDCC 10-32.1-92. An LLC that has been terminated owes a $135 reinstatement fee. If you have an LLC on file, the next annual report is due November 15, less than three weeks from October 28, 2026. Put it on your calendar now.
Common Mistakes to Avoid
- Assuming “no city business license” means no city permit. Minot requires specific permits for many activities.
- Pricing sales at 7.5%. The combined rate on Minot sales is 8.0% as of October 1, 2026.
- Naming a registered agent before getting their approval.
- Using “Corporation” or “Inc.” in an LLC name.
- Assuming a trade name is registered with the county. It is filed with the Secretary of State.
- Taking on a construction job above $4,000 without a North Dakota contractor license.
- Missing the annual report deadline. The $50 late fee is the smaller problem, since a terminated LLC also faces a $135 reinstatement fee.
Expected Results
If you work through these steps before you file, you may find fewer corrections and delays, although no state page promises a timeline. Based on the fees listed above, a basic LLC formation with a name reservation carries $145 in state fees ($10 plus $135), before any Minot permit, contractor license, or sales tax permit. Confirm Minot permit fees directly with the city, since the city page does not publish them.
Important Disclaimer
This article is informational only. It is not legal, tax, or licensing advice, and it may not reflect changes made after its research date. Fees, deadlines, and tax rates can change, so confirm every figure with the agency named. Because business structure, tax treatment, and licensing for your activity can be complex, consult a qualified North Dakota attorney and a CPA before you form your entity or set your prices.
Official Resources
- North Dakota Secretary of State: sos.nd.gov, with business filings through FirstStop
- Office of State Tax Commissioner: tax.nd.gov, with sales tax permits through ND TAP
- North Dakota Small Business Development Centers, hosted by UND, at Old Main, 500 University Ave W: und.edu/ndsbdc
- U.S. Small Business Administration, North Dakota district: sba.gov/district/north-dakota