HF 1037

as introduced - 88th Legislature (2013 - 2014) Posted on 02/28/2013 11:41am

A bill for an act
relating to taxation; local taxes authorized; city of Bemidji.

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

Section 1. new text begin CITY OF BEMIDJI; LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota
Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the
city of Bemidji may, by ordinance, impose a sales tax of up to one percent on the gross
receipts of all food and beverages sold by a restaurant or place of refreshment located
within the city. For purposes of this section, "food and beverages" include retail on-sale of
intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Lodging tax. new text end

new text begin Notwithstanding Minnesota Statutes, section 469.190 or
477A.016, or any other provision of law, ordinance, or city charter, the city of Bemidji
may impose, by ordinance, a tax of up to one percent on the gross receipts for the
furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or
resort, other than for the renting or leasing of it for a continuous period of 30 days or more.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes
imposed under subdivisions 1 and 2 must only be used by the city to fund the costs of
operation, maintenance, and capital replacement costs for the Sanford Center.
new text end

new text begin Subd. 4. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin The city may enter into
an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes under subdivisions 1 and 2. If the commissioner agrees to collect the tax, the
provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement, and Minnesota Statutes, section 270C.171, apply.
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 city of Bemidji and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end