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<br />lVunnesota ~tatutes LUUJ, 4o~.I~U <br /> <br />Page loLL <br /> <br />lv!inn~~ot(LSJfltutes 2003,]'able of Chapters <br /> <br />Ia.bk..oi<l9ntents for Chapter 46'-l <br /> <br />. <br /> <br />469.190 Local lodging tax. <br /> <br />Subdivision 1. Authorization. Notwithstanding <br />section 9~7A.016 or any other law~ a statutory or home rule <br />charter city may by ordinance, and a town may by the affirmative <br />vote of the electors at the annual town meeting, or at a special <br />town meeting, impose a tax of up to three percent on the gross <br />receipts from the furnishing for consideration of lodging at a <br />hotel, motel, rooming house, tourist court, or resort, other <br />than the renting or leasing of it for a continuous period of 30 <br />days or more. A statutory or home rule charter city may by <br />ordinance impose the tax autborized under this subdivision on <br />the camping site receipts of a municipal campground. <br /> <br />Subd. 2. Existing taxes. No statutory or home rule <br />charter city or town may impose a tax under this section upon <br />transient lodging that, when combined with any tax authorized by <br />special law or enacted prior to 1972, exceeds a rate of three <br />percent. <br /> <br />Subd. 3. Disposition of proceeds. Ninety-five <br />percent of the gross proceeds from any tax imposed under <br />subdivision 1 shall be used by the statutory or home rule <br />charter city or town to fund a local convention or tourism <br />bureau for the purpose of marketing and promoting the city or <br />town as a tourist or convention center. This subdivision shall <br />not apply to any statutory or home rule charter city or town <br />that has a lodging tax authorized by special law or enacted <br />prior to 1972 at the time of ehactment of this section. <br /> <br />. <br /> <br />Subd. 4. Unorganized territories. A county board <br />acting as a town board with respect to an unorganized territory <br />may impose a lodging tax within the unorganized territory <br />according to this section if it determines by resolution that <br />imposition of the tax is in the public interest. <br /> <br />Subd. 5. Reverse referendum. If the county board <br />passes a resolution under subdivision 4 to impose the tax, the <br />resolution must be published for two successive weeks in a <br />newspaper of general circulation within the unorganized <br />territory, together with a notice fixing a date for a public <br />hearing on the proposed tax. <br /> <br />The hearing must be held not less than two weeks nor more <br />than four weeks after the first publication of the notice. <br />After the public hearing, the county board may determine to take <br />no further action, or may adopt a resolution authorizing the tax <br />as originally proposed or approving a lesser rate of tax. The <br />resolution must be published in a newspaper of general <br />circulation within the unorganized territory. The voters of the <br />unorganized territory may request a referendum on the proposed <br />tax by filing a petition with the county auditor within 30 days <br />after the resolution is published. The petition must be signed <br />by voters who reside _in the unorganized territory. The number <br /> <br />. <br /> <br />http://www.revisor.leg.state.mn.us/stats/ 469/190 .html <br /> <br />6/17/2004 <br />