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HF 3169

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/30/2023 12:01pm

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

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A bill for an act
 relating to local taxes; authorizing Lake of the Woods County to impose a special
lodging tax.

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

Section 1. new text begin LAKE OF THE WOODS COUNTY LODGING TAX AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, and subject to the limitation in paragraph (b), the Board of
Commissioners of Lake of the Woods County may impose, by ordinance, a tax of up to
three percent on gross receipts in Lake of the Woods County subject to the lodging tax
provisions under Minnesota Statutes, section 469.190.
 new text end

new text begin (b) The provisions of paragraph (a) do not apply to any statutory or home rule city or
town located in Lake of the Woods County that imposes a lodging tax under Minnesota
Statutes, section 469.190, or the city of Baudette. The total tax imposed under Minnesota
Statutes, section 469.190, and this section must not exceed three percent.
 new text end

new text begin (c) To the extent not inconsistent with Minnesota Statutes, section 469.190, this section
is governed by Minnesota Statutes, section 469.190.
 new text end

new text begin (d) Revenues derived from taxes imposed under this section must be used to fund a new
Lake of the Woods County Event and Visitors Bureau, as established by the Board of
Commissioners of Lake of the Woods County, for purposes of marketing Lake of the Woods
County. The Board of Commissioners must annually review the budget of the Event and
Visitors Bureau. The Event and Visitors Bureau may receive revenues raised from the taxes
imposed under this section only upon annual approval by the Board of Commissioners of
the Event and Visitors Bureau budget.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of Lake
of the Woods County and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
 new text end