Minnesota Session Laws - 1987, Regular Session

  

                         Laws of Minnesota 1987 

                        CHAPTER 168-H.F.No. 1521 
           An act relating to local government; providing the 
          Lake county housing and redevelopment authority with 
          certain port authority powers; authorizing the 
          imposition of a lodging tax in certain towns in Cook 
          county. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  [LIMITED PORT AUTHORITY POWERS.] 
    The Lake county housing and redevelopment authority may 
exercise the powers granted a governmental agency or subdivision 
by Minnesota Statutes, sections 458.191 and 458.192, subdivision 
10, in conjunction with the powers and duties of Minnesota 
Statutes, sections 462.411 to 462.712. 
    Sec. 2.  [LODGING TAX IN TOWNS.] 
    Notwithstanding Minnesota Statutes, section 477A.016, or 
other law, the Cook county board may impose a tax of up to two 
percent on the gross receipts from the furnishing for 
consideration of lodging at a hotel, motel, rooming house, 
tourist court or resort, other than the renting or leasing of it 
for a continuous period of 30 days or more, located in the towns 
of Lutsen, Tofte, and Schroeder.  The tax may be imposed in one 
or more of the towns.  The tax may be imposed in a town only 
with the agreement of the town expressed by its voters at an 
annual or special meeting.  The tax shall be collected by and 
its proceeds paid to the county.  The proceeds of the tax shall 
be dedicated for the construction, debt service, and maintenance 
of a public recreational facility within the towns. 
    Sec. 3.  [EFFECTIVE DATE.] 
    Section 1 is effective the day after the filing of a 
certificate of local approval by the governing body of the 
county of Lake in compliance with Minnesota Statutes, section 
645.021, subdivision 3. 
    Approved May 16, 1987