Bill Text: MN HF1607 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Political subdivision and collection of local lodging taxes clarifying authority provided.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-18 - Introduction and first reading, referred to Taxes [HF1607 Detail]
Download: Minnesota-2013-HF1607-Introduced.html
1.2relating to taxation; economic development; providing clarifying authority for
1.3political subdivisions imposing and collecting local lodging taxes;amending
1.4Minnesota Statutes 2012, section 469.190, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 469.190, is amended by adding a
1.7subdivision to read:
1.8 Subd. 1a. Tax base; locally collected taxes. A tax imposed on the gross receipts
1.9from lodging under this section or under a special law applies to the same base as taxes
1.10collected by the commissioner of revenue under subdivision 7 and section 270C.171.
1.11EFFECTIVE DATE.This section is effective the day following final enactment.
1.12In enacting this section, the legislature confirms its original intent in enacting Minnesota
1.13Statutes, section 469.190, its predecessor provisions, and any special laws authorizing
1.14political subdivisions to impose lodging taxes, and that those taxes were and are intended
1.15to apply to the entire consideration paid to obtain access to transient lodging, including
1.16ancillary or related services, such as services provided by accommodation intermediaries
1.17as defined in Minnesota Statutes, section 297A.61, and similar services. The provisions of
1.18this section must not be interpreted to imply a narrower construction of the tax base under
1.19lodging tax provisions of Minnesota law prior to the enactment of this section.
1.3political subdivisions imposing and collecting local lodging taxes;amending
1.4Minnesota Statutes 2012, section 469.190, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 469.190, is amended by adding a
1.7subdivision to read:
1.8 Subd. 1a. Tax base; locally collected taxes. A tax imposed on the gross receipts
1.9from lodging under this section or under a special law applies to the same base as taxes
1.10collected by the commissioner of revenue under subdivision 7 and section 270C.171.
1.11EFFECTIVE DATE.This section is effective the day following final enactment.
1.12In enacting this section, the legislature confirms its original intent in enacting Minnesota
1.13Statutes, section 469.190, its predecessor provisions, and any special laws authorizing
1.14political subdivisions to impose lodging taxes, and that those taxes were and are intended
1.15to apply to the entire consideration paid to obtain access to transient lodging, including
1.16ancillary or related services, such as services provided by accommodation intermediaries
1.17as defined in Minnesota Statutes, section 297A.61, and similar services. The provisions of
1.18this section must not be interpreted to imply a narrower construction of the tax base under
1.19lodging tax provisions of Minnesota law prior to the enactment of this section.
