HF 1318

as introduced - 91st Legislature (2019 - 2020) Posted on 02/18/2019 02:17pm

A bill for an act
relating to taxation; lodging; authorizing Lake County to impose a lodging tax;
modifying the city of Two Harbors lodging tax authority; amending Laws 1994,
chapter 587, article 9, section 11.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Laws 1994, chapter 587, article 9, section 11, is amended to read:

Sec. 11. TWO HARBORS LODGING TAX.

Notwithstanding Minnesota Statutes, section 477A.016, or other law, in addition to a
tax authorized in Minnesota Statutes, section 469.190, the city of Two Harbors may impose,
by ordinance, a tax of up to one percent on the gross receipts subject to the lodging tax
under Minnesota Statutes, section 469.190. The proceeds of the tax shall be dedicated and
used to provide preservation, display, and interpretation of the tug boat Edna G. The total
tax imposed by the city under this section new text begin , by Lake County under section 2, new text end and under
Minnesota Statutes, section 469.190, shall not exceed deleted text begin three deleted text end new text begin seven new text end percent.

Sec. 2. new text begin LAKE COUNTY LODGING TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Lodging tax. new text end

new text begin Notwithstanding Minnesota Statutes, section 477A.016,
or any other provision of law, ordinance, or city charter, the Board of Commissioners of
Lake County may impose, by ordinance, a tax of up to four percent on the gross receipts
subject to the lodging tax under Minnesota Statutes, section 469.190. This tax is in addition
to any tax imposed under Minnesota Statutes, section 469.190. The total tax imposed by
the county under this section, by the city of Two Harbors under Laws 1994, chapter 587,
article 9, section 11, and under Minnesota Statutes, section 469.190, must not exceed seven
percent.
new text end

new text begin Subd. 2. new text end

new text begin Allowed use of revenues. new text end

new text begin The revenues derived from the taxes imposed in
subdivision 1 must be used to fund a new Lake County Event and Visitors Bureau as
established by the Board of Commissioners of Lake County. Three percent of revenues
must be used for marketing the county and one percent of revenues must be used to fund
and promote events and festivals in Fall Lake, Beaver Bay, Silver Bay, Two Harbors, Knife
River, and ....... The Board of Commissioners of Lake County must annually review the
budget of the Lake County Event and Visitors Bureau. The event and visitors bureau may
not receive revenues raised from the taxes imposed in subdivision 1 until the Board of
Commissioners approves the annual budget.
new text end

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 are effective the day after the governing bodies of Lake County and
the city of Two Harbors and their chief clerical officers comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end