HF 4388

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/17/2022 02:21pm

A bill for an act
relating to taxation; lodging; allowing Lake of the Woods County to impose a local
lodging tax for certain purposes.

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 Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of law,
ordinance, or city charter, the Board of Commissioners of Lake of the Woods County may
impose, by ordinance, a tax of up to three percent on the gross receipts in Lake of the Woods
County, except for the city of Baudette, subject to the lodging tax provisions 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 six percent. The revenues derived from the 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 of Lake of the Woods County
must annually review the budget of the Lake of the Woods County 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 the
Lake of the Woods County and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end