HF 3591

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing the city of 
  1.3             Rochester to impose a lodging tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [ROCHESTER LODGING TAX.] 
  1.6      Subdivision 1.  [AUTHORIZATION.] Notwithstanding Minnesota 
  1.7   Statutes, section 469.190 or 477A.016, or any other law, the 
  1.8   city of Rochester may impose an additional tax of two percent on 
  1.9   the gross receipts from the furnishing for consideration of 
  1.10  lodging at a hotel, motel, rooming house, tourist court, or 
  1.11  resort, other than the renting or leasing of it for a continuous 
  1.12  period of 30 days or more. 
  1.13     Subd. 2.  [DISPOSITION OF PROCEEDS.] The gross proceeds 
  1.14  from any tax imposed under subdivision 1 must be used by the 
  1.15  city to fund a local convention or tourism bureau for the 
  1.16  purpose of marketing and promoting the city as a tourist or 
  1.17  convention center.  
  1.18     [EFFECTIVE DATE.] This section is effective for lodging 
  1.19  furnished on or after July 1, 2002.