Minnesota Legislature
HF 3882
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
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| Introduction | Posted on 03/05/2008 |
Current Version - as introduced
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A bill for an act
relating to taxation; modifying and standardizing the definition of lodging for
lodging tax purposes; amending Minnesota Statutes 2006, section 469.190,
subdivision 1; Laws 1969, chapter 1092, section 2, subdivision 4; Laws 1980,
chapter 511, section 2, as amended; Laws 1982, chapter 523, article 25, section
1, as amended; Laws 1986, chapter 396, section 5, as amended; Laws 1986,
chapter 462, section 31, as amended; Laws 1990, chapter 604, article 6, section
9, subdivision 1, as amended; Laws 2002, chapter 377, article 3, section 25,
subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, 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 municipal campground. new text begin For purposes of this section, "lodging" means the
consideration paid for the use of a sleeping room or space and does not include separately
itemized charges for items and services such as pay-per-view television, video games,
in-room safes, exercise equipment, refrigerators, cots, cribs, rollaway beds, room service,
babysitting, telecommunications, laundry, or dry cleaning.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 2.
Laws 1969, chapter 1092, section 2, subdivision 4, is amended to read:
Subd. 4.
"Transient lodging tax" means a tax on the consideration paid for lodging
deleted text begin and related servicesdeleted text end by a hotel, tourist court, motel or trailer camp and for the granting
of any similar license to use real property other than the renting or leasing thereof for a
continuous period of 30 days or more.new text begin "Lodging" means the consideration paid for the use
of a sleeping room or space and does not include separately itemized charges for items and
services such as pay-per-view television, video games, in-room safes, exercise equipment,
refrigerators, cots, cribs, rollaway beds, room service, babysitting, telecommunications,
laundry, or dry cleaning.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 3.
Laws 1980, chapter 511, section 2, as amended by Laws 1998, chapter 389,
article 8, section 26, and Laws 2003, First Special Session chapter 21, article 8, section
12, is amended to read:
Sec. 2. CITY OF DULUTH; TAX ON RECEIPTS BY HOTELS AND
MOTELS.
Notwithstanding Minnesota Statutes, Section 477A.016, or any other law, or
ordinance, or city charter provision to the contrary, the city of Duluth may, by ordinance,
impose an additional tax of one and one-half percent upon the gross receipts from the
sale of lodging for periods of less than 30 days in hotels and motels located in the city.
new text begin "Lodging" means the consideration paid for the use of a sleeping room or space and
does not include separately itemized charges for items and services such as pay-per-view
television, video games, in-room safes, exercise equipment, refrigerators, cots, cribs,
rollaway beds, room service, babysitting, telecommunications, laundry, or dry cleaning.
new text end When the city council determines that the taxes imposed under this section and section 25
at a rate of one-half of one percent have produced revenue sufficient to pay (1) the debt
service on bonds in a principal amount of $8,000,000 issued for capital improvements
for the Duluth Entertainment and Convention Center, and (2) the debt service on
outstanding bonds originally issued in the principal amount of $4,970,000 to finance
capital improvements to the Great Lakes Aquarium since the imposition of the taxes at the
rate of one and one-half percent, the rate of the tax under this section is reduced to one
percent. The tax shall be collected in the same manner as the tax set forth in the Duluth
city charter, section 54(d), paragraph one. The imposition of this tax shall not be subject to
voter referendum under either state law or city charter provisions.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 4.
Laws 1982, chapter 523, article 25, section 1, as amended by Laws 1986,
chapter 462, section 28, is amended to read:
Section 1. HOTEL AND MOTEL TAX.
A tax, supplemental to the general sales tax imposed by Minnesota Statutes, Chapter
297A, is imposed on transient lodging in the city of St. Paul at a rate equal to three percent
of the consideration paid for lodging deleted text begin and related servicesdeleted text end by a hotel, rooming house,
tourist court, motel or trailer camp or for the granting of any similar license to use real
property.new text begin "Lodging" means the consideration paid for the use of a sleeping room or
space and does not include separately itemized charges for items and services such as
pay-per-view television, video games, in-room safes, exercise equipment, refrigerators,
cots, cribs, rollaway beds, room service, babysitting, telecommunications, laundry, or dry
cleaning.new text end The tax does not apply to a rental or lease for 30 or more days continuously. This
tax supersedes any similar tax imposed pursuant to city charter. The tax shall be collected
by and its proceeds paid to the city. Twenty-five percent of the revenues generated by the
tax shall be used for the payment of the bonds and any interest or premium on the bonds
authorized by section 2. Seventy-five percent of the revenues generated by the tax shall be
deposited in the city's general fund.
Sec. 5.
Laws 1986, chapter 396, section 5, as amended by Laws 2001, First Special
Session chapter 5, article 12, section 87, is amended to read:
Sec. 5. LIQUOR, LODGING, AND RESTAURANT TAXES.
The city may, by resolution, levy in addition to taxes authorized by other law:
(1) a sales tax of not more than three percent on the gross receipts on retail on-sales
of intoxicating liquor and fermented malt beverages described in section 473.592
occurring in the downtown taxing area, provided that this tax may not be imposed if sales
of intoxicating liquor and fermented malt beverages are exempt from taxation under
chapter 297A;
(2) a sales tax of not more than three percent on the gross receipts from the
furnishing for consideration of lodging described in section 473.592 by a hotel or motel
which has more than 50 rooms available for lodging; the tax imposed under this clause
shall be at a rate that, when added to the sum of the rate of the sales tax imposed under
Minnesota Statutes, chapter 297A, the rate of the sales tax imposed under section 4, and
the rate of any other taxes on lodging in the city of Minneapolis, equals 13 percent; and
(3) a sales tax of not more than three percent on the gross receipts on all sales of food
primarily for consumption on or off the premises by restaurants and places of refreshment
as defined by resolution of the city that occur within the downtown taxing area.
new text begin For purposes of this section, "lodging" means the consideration paid for the use of a
sleeping room or space and does not include separately itemized charges for items and
services such as pay-per-view television, video games, in-room safes, exercise equipment,
refrigerators, cots, cribs, rollaway beds, room service, babysitting, telecommunications,
laundry, or dry cleaning. new text end These taxes shall be applied solely to pay costs of collection and
to pay or secure the payment of any principal of, premium and interest on any bonds or
any costs referred to in section 4, subdivision 3. The commissioner of revenue may enter
into appropriate agreements with the city to provide for the collection of these taxes by the
state on behalf of the city. The commissioner may charge the city a reasonable fee for its
collection from the proceeds of any taxes. These taxes shall be subject to the same interest
penalties and enforcement provisions as the taxes imposed under section 473.592.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 6.
Laws 1986, chapter 462, section 31, as amended by Laws 1991, chapter 291,
article 8, section 24, is amended to read:
Sec. 31. AUTHORITY FOR TAXATION.
Notwithstanding Minnesota Statutes, section 477A.016, or any other law, and
supplemental to the tax imposed by Laws 1982, chapter 523, article 25, section 1, the city
of St. Paul may impose, by ordinance, a tax, at a rate not greater than three percent, on the
gross receipts from the furnishing for consideration of lodging at a hotel, rooming house,
tourist court, motel, or resort, other than the renting or leasing of space for a continuous
period of 30 days or more. The tax does not apply to the furnishing of lodging by a business
having less than 50 lodging rooms.new text begin "Lodging" means the consideration paid for the use of
a sleeping room or space and does not include separately itemized charges for items and
services such as pay-per-view television, video games, in-room safes, exercise equipment,
refrigerators, cots, cribs, rollaway beds, room service, babysitting, telecommunications,
laundry, or dry cleaning.new text end The tax shall be collected by and its proceeds paid to the
city. Ninety-five percent of the revenues generated by this tax shall be used to fund a
convention bureau to market and promote the city as a tourist or convention center.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 7.
Laws 1990, chapter 604, article 6, section 9, subdivision 1, as amended by
Laws 1991, chapter 291, article 8, section 25, and Laws 2002, chapter 377, article 3,
section 20, is amended to read:
Subdivision 1.
Authorization.
Notwithstanding Minnesota Statutes, section
469.190, 477A.016, or other law, in addition to the tax authorized in Laws 1986, chapter
391, section 4, the governing body of the city of Bloomington may impose a tax of up
to two 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, located in the city.new text begin "Lodging" means the
consideration paid for the use of a sleeping room or space and does not include separately
itemized charges for items and services such as pay-per-view television, video games,
in-room safes, exercise equipment, refrigerators, cots, cribs, rollaway beds, room service,
babysitting, telecommunications, laundry, or dry cleaning.new text end The city may agree with the
commissioner of revenue that a tax imposed under this section shall be collected by the
commissioner together with the tax imposed by Minnesota Statutes, chapter 297A, and
subject to the same interest, penalties, and other rules and that its proceeds, less the cost
of collection, shall be remitted to the city. The proceeds of the tax must be used by the
Bloomington convention bureau only to market and promote the city as a tourist or
convention center. If the duties of the convention bureau as they existed on January 1,
1991, are assigned to another agency, the tax shall cease.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end
Sec. 8.
Laws 2002, chapter 377, article 3, section 25, subdivision 1, is amended to read:
Subdivision 1.
Authorization.
Notwithstanding Minnesota Statutes, section
469.190 or 477A.016, or any other law, the city of Rochester may impose an additional
tax of one 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.new text begin "Lodging" means the consideration paid
for the use of a sleeping room or space and does not include separately itemized charges
for items and services such as pay-per-view television, video games, in-room safes,
exercise equipment, refrigerators, cots, cribs, rollaway beds, room service, babysitting,
telecommunications, laundry, or dry cleaning.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after
June 30, 2007.
new text end