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HF 2104

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

Line numbers 1.1 1.2 1.3
1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20
1.21 1.22

A bill for an act
 relating to Cook County; authorizing local lodging and admissions taxes.

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

Section 1. new text begin COOK COUNTY; LODGING AND ADMISSIONS TAXES.
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 Cook County 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.
This tax is in addition to any tax imposed under Minnesota Statutes, section 469.190, and
the total tax imposed under that section and this provision must not exceed four percent.
new text end

new text begin Subd. 2. new text end

new text begin Admissions and recreation 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 Cook County may impose, by ordinance, a tax of up to three percent on
admissions to entertainment and recreational facilities and rental of recreation equipment.
new text end

new text begin Subd. 3. new text end

new text begin Use of taxes. new text end

new text begin The taxes imposed in subdivisions 1 and 2 must be used
to fund a new Cook County Event and Visitors Bureau as established by the Board of
Commissioners of Cook County. The Board of Commissioners of Cook County must
annually review the budget of the Cook County Event and Visitors Bureau. The event and
visitors bureau may not receive revenues raised from the taxes imposed in subdivisions 1
and 2 until the board of commissioners approves the annual budget.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases after June
30, 2007.
 new text end