SF 1481

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the city of Newport; allowing the city to 
  1.3             impose a lodging tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF NEWPORT; LODGING TAX.] 
  1.6      Subdivision 1.  [LODGING TAX.] Notwithstanding Minnesota 
  1.7   Statutes, section 477A.016, or any ordinance, city charter, or 
  1.8   other provision of law, the city of Newport may, by ordinance, 
  1.9   impose a tax of up to four percent upon the gross receipts from 
  1.10  the sale of lodging for periods of less than 30 days in hotels 
  1.11  and motels located in the city.  The tax does not apply to the 
  1.12  furnishing of lodging by a business having less than 25 lodging 
  1.13  rooms.  The total amount of taxes imposed under this section and 
  1.14  under Minnesota Statutes, section 469.190, shall not exceed four 
  1.15  percent. 
  1.16     Subd. 2.  [USE OF PROCEEDS.] The proceeds of any tax 
  1.17  imposed in subdivision 1 shall be used by the city to fund 
  1.18  economic development and redevelopment of the city.  Authorized 
  1.19  expenses include, but are not limited to, acquisition and 
  1.20  development costs of open space, parks, and trails. 
  1.21     Subd. 3.  [ENFORCEMENT, COLLECTION, AND 
  1.22  ADMINISTRATION.] The tax shall be collected and administered in 
  1.23  the same manner as local lodging taxes under Minnesota Statutes, 
  1.24  section 469.190. 
  2.1      [EFFECTIVE DATE.] This section is effective upon approval 
  2.2   by the Newport city council and compliance with Minnesota 
  2.3   Statutes, section 645.021, subdivision 3.