SF 1066

as introduced - 89th Legislature (2015 - 2016) Posted on 02/24/2015 10:12am

A bill for an act
relating to taxation; economic development; providing clarifying authority for
political subdivisions imposing and collecting local lodging taxes; amending
Minnesota Statutes 2014, section 469.190, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2014, section 469.190, is amended by adding a
subdivision to read:

new text begin Subd. 1a. new text end

new text begin Tax base; locally collected taxes. new text end

new text begin A tax imposed on the gross receipts
from lodging under this section or under a special law applies to the same base as taxes
collected by the commissioner of revenue under subdivision 7 and section 270C.171.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
In enacting this section, the legislature confirms its original intent in enacting Minnesota
Statutes, section 469.190, its predecessor provisions, and any special laws authorizing
political subdivisions to impose lodging taxes, and that those taxes were and are intended
to apply to the entire consideration paid to obtain access to transient lodging, including
ancillary or related services, such as services provided by accommodation intermediaries
as defined in Minnesota Statutes, section 297A.61, and similar services. The provisions of
this section must not be interpreted to imply a narrower construction of the tax base under
lodging tax provisions of Minnesota law prior to the enactment of this section.
new text end