as introduced - 93rd Legislature (2023 - 2024) Posted on 01/09/2023 09:44am
A bill for an act
relating to taxation; modifying Cook County local taxes; amending Laws 2008,
chapter 366, article 7, section 17.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Laws 2008, chapter 366, article 7, section 17, is amended to read:
Notwithstanding Minnesota Statutes, section 477A.016,
or any other provision of law, ordinance, or city charter, the Board of Commissioners of
Cook County may impose, by ordinance, a tax of up to one percent on the gross receipts
subject to the lodging tax under Minnesota Statutes, section 469.190. This tax is in addition
to any tax imposed under Minnesota Statutes, section 469.190, and the total tax imposed
under that section and this provision must not exceed four percent.
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Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, the Board of
Commissioners of Cook County may impose, by ordinance, a tax of up to three percent on
admissions to entertainment and recreational facilities and rental of recreation equipment.
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The deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin subdivisionnew text end 1 deleted text begin and 2deleted text end must
be used to fund a new Cook County Event and Visitors Bureau as established by the Board
of Commissioners of Cook County. The Board of Commissioners of Cook County must
annually review the budget of the Cook County Event and Visitors Bureau. The event and
visitors bureau may not receive revenues raised from the deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin
subdivisionnew text end 1 deleted text begin and 2deleted text end until the board of commissioners approves the annual budget.
The deleted text begin taxesdeleted text end new text begin taxnew text end imposed in deleted text begin subdivisionsdeleted text end new text begin subdivisionnew text end 1 deleted text begin and 2deleted text end
deleted text begin terminate 15deleted text end new text begin terminates 30new text end years after deleted text begin they aredeleted text end new text begin it isnew text end first imposed.
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This section is effective the day following final enactment.
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