HF 2217

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to local lodging taxes; allowing Hubbard
County to impose the local lodging tax and prohibiting
municipalities located within the county from imposing
a separate tax.

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

Section 1. new text begin LODGING TAX; HUBBARD COUNTY AUTHORITY.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 469.190,
subdivisions 1 and 4, no town located in Hubbard County may
impose the local lodging tax authorized in Minnesota Statutes,
section 469.190, but Hubbard County may impose the local lodging
tax authorized in section 469.190 in all towns and unorganized
territories within the county. Any existing taxes imposed by a
town in that county will expire the day that a county tax is
imposed under this section.
new text end

new text begin (b) If the county board exercises the authority under this
section, it must determine by resolution that imposition of the
tax is in the county's interest. The resolution is subject to
the same notice and reverse referendum requirements that would
apply under Minnesota Statutes, section 469.190, subdivision 5,
if the county was only imposing the tax in an unorganized
territory. The provisions of Minnesota Statutes, section
469.190, subdivisions 2, 3, 6, and 7, also apply to a tax
imposed under this section.
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 Hubbard County and its chief clerical
officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end