as introduced - 92nd Legislature (2021 - 2022) Posted on 03/26/2021 10:06am
A bill for an act
relating to taxation; local lodging taxes; removing the expiration date of the local
lodging tax imposed by the city of Plymouth; amending Laws 2019, First Special
Session chapter 6, article 6, section 25.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Laws 2019, First Special Session chapter 6, article 6, section 25, is amended
(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the city council for the city of Plymouth 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.
(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.
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(c) The tax imposed under this authority terminates at the earlier of: (1) ten years after
the tax is first imposed; or (2) December 31, 2030.
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