HF 2010

as introduced - 90th Legislature (2017 - 2018) Posted on 03/02/2017 01:24pm

A bill for an act
relating to taxation; allowing the city of St. Cloud to increase the rate of certain
local taxes; amending Laws 1998, chapter 389, article 8, section 44, subdivisions
3, 4.

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

Section 1.

Laws 1998, chapter 389, article 8, section 44, subdivision 3, is amended to
read:

Subd. 3.

Food and beverage tax authorized.

new text begin (a) new text end Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, the cities
identified in subdivision 1 may each impose by ordinance, for the purposes specified in
subdivision 5, a tax of up to one percent on the gross receipts from the on-sales of intoxicating
liquor and fermented malt beverages and the sale of food and beverages sold at restaurants
and places of refreshment within the city. The city shall define "restaurant" and "place of
refreshment" as part of the ordinance.

new text begin (b) Notwithstanding Minnesota Statutes, section 297A.99, subdivision 3, the city of St.
Cloud may by ordinance, for the purposes specified in subdivision 5, increase the tax allowed
under paragraph (a) by up to one-half of one percent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the city of St. Cloud and
its chief clerical officer comply with Minnesota Statutes, section 645.021.
new text end

Sec. 2.

Laws 1998, chapter 389, article 8, section 44, subdivision 4, is amended to read:

Subd. 4.

Lodging tax authorized.

new text begin (a) new text end Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, the cities identified in
subdivision 1 may each impose by ordinance, for the purposes specified in subdivision 5,
a tax of up to one percent on the gross receipts from the furnishing for a consideration of
lodging and related services by a hotel, rooming house, tourist court, motel, or trailer camp,
other than the renting or leasing of it for a continuous period of 30 days or more. This tax
is in addition to the tax authorized in Minnesota Statutes, section 469.190, and is not included
in calculating the tax rate subject to the limit imposed on lodging taxes in Minnesota Statutes,
section 469.190, subdivision 2.

new text begin (b) Notwithstanding Minnesota Statutes, section 297A.99, subdivision 3, the city of St.
Cloud may by ordinance, for the purposes specified in subdivision 5, increase the tax allowed
under paragraph (a) by up to one percent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the city of St. Cloud and
its chief clerical officer comply with Minnesota Statutes, section 645.021.
new text end