HF 150

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/10/2025 03:08 p.m.

A bill for an act
relating to taxes; local lodging; clarifying authority for political subdivisions to
impose and collect local lodging taxes; amending Minnesota Statutes 2024, section
469.190, subdivisions 1, 7.

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

Section 1.

Minnesota Statutes 2024, section 469.190, subdivision 1, is amended to read:

Subdivision 1.

Authorization.

new text begin (a) new text end Notwithstanding section 477A.016 or any other law,
a statutory or home rule charter city may by ordinance, and a town may by the affirmative
vote of the electors at the annual town meeting, or at a special town meeting, impose a tax
of up to three percent on the gross receipts from the furnishing for consideration of lodging
at a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing
of it for a continuous period of 30 days or more. A statutory or home rule charter city may
by ordinance impose the tax authorized under this subdivision on the camping site receipts
of a municipal campground.

new text begin (b) A lodging tax imposed under this section, a city charter, or a special law applies to
the entire consideration paid to obtain access to lodging, including ancillary or related
services, such as services provided by an accommodations intermediary as defined in section
297A.61, subdivision 47.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
new text end

Sec. 2.

Minnesota Statutes 2024, section 469.190, subdivision 7, is amended to read:

Subd. 7.

Collection.

new text begin (a) new text end The statutory or home rule charter city may agree with the
commissioner of revenue that a tax imposed pursuant to this section shall be collected by
the commissioner together with the tax imposed by chapter 297A, and subject to the same
interest, penalties, and other rules and that its proceeds, less the cost of collection, shall be
remitted to the city.

new text begin (b) If a lodging tax imposed under this section, a city charter, or a special law is not
collected by the commissioner of revenue, the local government imposing the tax may, by
ordinance, limit the required filing and remittance of the tax by an accommodations
intermediary to once per calendar year. The local government must inform the
accommodations intermediary of the date when the return or remittance is due and the dates
must coincide with one of the monthly dates for filing and remitting state sales tax under
chapter 297A. The local government must electronically provide an accommodations
intermediary with the geographic and zip code information necessary to properly collect
the tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
new text end