Bill Text: MN SF1600 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Private campground taxation authorization
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-15 - Referred to Taxes [SF1600 Detail]
Download: Minnesota-2013-SF1600-Introduced.html
1.2relating to taxation; local government; expanding authorization to tax camping
1.3sites to include private campgrounds;amending Minnesota Statutes 2012, section
1.4469.190, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 469.190, subdivision 1, is amended to read:
1.7 Subdivision 1. Authorization. Notwithstanding section477A.016 or any other law,
1.8a statutory or home rule charter city may by ordinance, and a town may by the affirmative
1.9vote of the electors at the annual town meeting, or at a special town meeting, impose a
1.10tax of up to three percent on the gross receipts from the furnishing for consideration of
1.11lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or
1.12leasing of it for a continuous period of 30 days or more. A statutory or home rule charter
1.13city may by ordinance impose the tax authorized under this subdivision on the camping
1.14site receipts of a private or municipal campground.
1.3sites to include private campgrounds;amending Minnesota Statutes 2012, section
1.4469.190, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 469.190, subdivision 1, is amended to read:
1.7 Subdivision 1. Authorization. Notwithstanding section
1.8a statutory or home rule charter city may by ordinance, and a town may by the affirmative
1.9vote of the electors at the annual town meeting, or at a special town meeting, impose a
1.10tax of up to three percent on the gross receipts from the furnishing for consideration of
1.11lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or
1.12leasing of it for a continuous period of 30 days or more. A statutory or home rule charter
1.13city may by ordinance impose the tax authorized under this subdivision on the camping
1.14site receipts of a private or municipal campground.
