HF 1076

as introduced - 93rd Legislature (2023 - 2024) Posted on 01/30/2023 02:05pm

A bill for an act
relating to taxation; local lodging taxes; authorizing Lake of the Woods County
to impose a local lodging tax.

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

Section 1. new text begin LAKE OF THE WOODS COUNTY; LODGING TAX AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the board of commissioners of Lake of the Woods County
may impose by ordinance a tax of up to three percent on the gross receipts in Lake of the
Woods County, excluding the city of Baudette, 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.
new text end

new text begin (b) The revenue from the tax imposed under this section must be dedicated and used for
a new Lake of the Woods County Event and Visitors Bureau, as established by the board
of commissioners, for purposes of promotion and marketing of Lake of the Woods County.
new text end

new text begin (c) The board of commissioners must annually review the budget of Lake of the Woods
County Event and Visitors Bureau. The event and visitors bureau may receive revenue
raised from the tax imposed under this section only upon approval of the budget by the
board of commissioners.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of Lake
of the Woods County and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end