1.1 	A bill for an act
1.2 	relating to local lodging taxes; allowing Hubbard
1.3 	County to impose the local lodging tax and prohibiting
1.4 	municipalities located within the county from imposing
1.5 	a separate tax.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. LODGING TAX; HUBBARD COUNTY AUTHORITY.
 1.8 	(a) Notwithstanding Minnesota Statutes, section 469.190,
1.9 	subdivisions 1 and 4, no town located in Hubbard County may
1.10 	impose the local lodging tax authorized in Minnesota Statutes,
1.11 	section 469.190, but Hubbard County may impose the local lodging
1.12 	tax authorized in section 469.190 in all towns and unorganized
1.13 	territories within the county.  Any existing taxes imposed by a
1.14 	town in that county will expire the day that a county tax is
1.15 	imposed under this section.
1.16 	(b) If the county board exercises the authority under this
1.17 	section, it must determine by resolution that imposition of the
1.18 	tax is in the county's interest.  The resolution is subject to
1.19 	the same notice and reverse referendum requirements that would
1.20 	apply under Minnesota Statutes, section 469.190, subdivision 5,
1.21 	if the county was only imposing the tax in an unorganized
1.22 	territory.  The provisions of Minnesota Statutes, section
1.23 	469.190, subdivisions 2, 3, 6, and 7, also apply to a tax
1.24 	imposed under this section.

1.25 	EFFECTIVE DATE. This section is effective the day after
2.1 	the governing body of Hubbard County and its chief clerical
2.2 	officer comply with Minnesota Statutes, section 645.021,
2.3 	subdivisions 2 and 3.