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SF 52

as introduced - 93rd Legislature (2023 - 2024) Posted on 06/13/2023 01:19pm

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; modifying Cook County local taxes; amending Laws 2008,
chapter 366, article 7, section 17.

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

Section 1.

Laws 2008, chapter 366, article 7, section 17, is amended to read:


Sec. 17. COOK COUNTYdeleted text begin ;deleted text end LODGING deleted text begin AND ADMISSIONS TAXESdeleted text end new text begin TAXnew text end .

Subdivision 1.

Lodging tax.

Notwithstanding Minnesota Statutes, section 477A.016,
or any other provision of law, ordinance, or city charter, the Board of Commissioners of
Cook County may impose, by ordinance, a tax of up to one 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 four percent.

deleted text begin Subd. 2. deleted text end

deleted text begin Admissions and recreation tax. deleted text end

deleted text begin Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, the Board of
Commissioners of Cook County may impose, by ordinance, a tax of up to three percent on
admissions to entertainment and recreational facilities and rental of recreation equipment.
 deleted text end

Subd. 3.

Use of taxes.

The deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin subdivisionnew text end 1 deleted text begin and 2deleted text end must
be used to fund a new Cook County Event and Visitors Bureau as established by the Board
of Commissioners of Cook County. The Board of Commissioners of Cook County must
annually review the budget of the Cook County Event and Visitors Bureau. The event and
visitors bureau may not receive revenues raised from the deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin
subdivisionnew text end 1 deleted text begin and 2deleted text end until the board of commissioners approves the annual budget.

Subd. 4.

Termination.

The deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin subdivisionnew text end 1 deleted text begin and 2deleted text end
deleted text begin terminate 15deleted text end new text begin terminates 30new text end years after deleted text begin they aredeleted text end new text begin it isnew text end first imposed.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end