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HF 319

as introduced - 88th Legislature (2013 - 2014) Posted on 02/04/2013 02:58pm

KEY: stricken = removed, old language. underscored = added, new language.

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Engrossments

Introduction Pdf Posted on 02/04/2013

Current Version - as introduced

A bill for an act
relating to taxation; local government; expanding authorization to tax camping
sites to include private campgrounds;amending Minnesota Statutes 2012, section
469.190, subdivision 1.

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

Section 1.

Minnesota Statutes 2012, section 469.190, subdivision 1, is amended to read:


Subdivision 1.

Authorization.

Notwithstanding section 477A.016 or any other law,
a statutory or home rule charter city may by ordinance, and a town may by the affirmative
vote of the electors at the annual town meeting, or at a special town meeting, impose a
tax of up to three percent on the gross receipts from the furnishing for consideration of
lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or
leasing of it for a continuous period of 30 days or more. A statutory or home rule charter
city may by ordinance impose the tax authorized under this subdivision on the camping
site receipts of a private or municipal campground.

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