as introduced - 88th Legislature (2013 - 2014) Posted on 02/04/2013 02:58pm
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:
Minnesota Statutes 2012, section 469.190, subdivision 1, is amended to read:
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 anew text beginnew text end municipal campground.