HF 3708

as introduced - 91st Legislature (2019 - 2020) Posted on 02/24/2020 02:47pm

A bill for an act
relating to taxation; authorizing the city of Woodbury to impose a local lodging
tax.

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

Section 1. new text begin CITY OF WOODBURY; LODGING TAX.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the city council for the city of Woodbury may impose by
ordinance a tax of up to three percent on the gross receipts subject to the lodging tax under
Minnesota Statutes, section 469.190. This tax is in addition to any tax imposed under
Minnesota Statutes, section 469.190, and the total tax imposed under that section and this
provision must not exceed six percent.
new text end

new text begin (b) Two-thirds of the revenue from the tax imposed under this section must be dedicated
and used for capital improvements to public recreational facilities and marketing and
promotion of the community, and the remaining one-third of the revenue must be used for
the same purposes as a tax imposed under Minnesota Statutes, section 469.190.
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 the
city of Woodbury and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end