McCallum v. CITY COMM'RS OF CITY OF BISMARCK

LEVINE, Justice.

This is an appeal from an order of the district court denying the petitioners’ request for a writ of mandamus to suspend a municipal sales tax ordinance and to require the respondent commissioners to submit the ordinance to a vote of the electors of the municipality. We reverse and remand.

On January 14, 1986, the voters of Bismarck approved a home rule charter authorizing the city commission “to impose a retail sales tax and use tax of no more than one percent ...” on gross receipts with certain express restrictions. The city commission subsequently enacted a sales tax…