HF 972

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to local lodging taxes; allowing the county 
  1.3             of Itasca to impose the local lodging tax and 
  1.4             prohibiting municipalities located within the county 
  1.5             from imposing a separate tax. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [LODGING TAX; ITASCA COUNTY AUTHORITY.] 
  1.8      Notwithstanding Minnesota Statutes, section 469.190, 
  1.9   subdivisions 1 and 4, no town located in Itasca county may 
  1.10  impose the local lodging tax authorized in Minnesota Statutes, 
  1.11  section 469.190, but the county of Itasca may impose the local 
  1.12  lodging tax authorized in that section in all towns and 
  1.13  unorganized territories within the county.  Any existing taxes 
  1.14  imposed by a town in that county will expire the day that a 
  1.15  county tax is imposed under this section. 
  1.16     If the county board exercises the authority under this 
  1.17  section, it must determine by resolution that imposition of the 
  1.18  tax is in the county's interest.  The resolution is subject to 
  1.19  the same notice and reverse referendum requirements that would 
  1.20  apply under Minnesota Statutes, section 469.190, subdivision 5, 
  1.21  if the county was only imposing the tax in an unorganized 
  1.22  territory.  The provisions of Minnesota Statutes, section 
  1.23  469.190, subdivisions 2, 3, 6, and 7, also apply to a tax 
  1.24  imposed under this section. 
  1.25     [EFFECTIVE DATE.] This section is effective the day after 
  2.1   the governing body of Itasca county and its chief clerical 
  2.2   officer comply with Minnesota Statutes, section 645.021, 
  2.3   subdivisions 2 and 3.