HF 3070

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

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for use of the 
  1.3             proceeds of a lodging tax in Lake of the Woods County. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [LAKE OF THE WOODS; LODGING TAX PROCEEDS.] 
  1.6      Notwithstanding Minnesota Statutes, section 469.190, to 
  1.7   expand tourism in the area, the Lake of the Woods County Area 
  1.8   Tourism Bureau may use up to 15 percent of the gross proceeds of 
  1.9   the lodging tax imposed on April 10, 1989, under Minnesota 
  1.10  Statutes 1988, section 477A.018, to participate with a nonprofit 
  1.11  organization exempt under section 501(c)(4) of the Internal 
  1.12  Revenue Code in the construction and improvement of a golf 
  1.13  course within the county. 
  1.14     [EFFECTIVE DATE.] This section is effective for gross 
  1.15  proceeds received retroactive from January 1, 2004, until 
  1.16  January 1, 2007.