1.1 	A bill for an act
1.2 	relating to taxation; local government; expanding authorization to tax camping 
1.3 	sites to include private campgrounds;amending Minnesota Statutes 2012, section 
1.4 	469.190, subdivision 1.
1.5 	BE 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 477A.016 or any other law, 
1.8 	a statutory or home rule charter city may by ordinance, and a town may by the affirmative 
1.9 	vote of the electors at the annual town meeting, or at a special town meeting, impose a 
1.10 	tax of up to three percent on the gross receipts from the furnishing for consideration of 
1.11 	lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or 
1.12 	leasing of it for a continuous period of 30 days or more. A statutory or home rule charter 
1.13 	city may by ordinance impose the tax authorized under this subdivision on the camping 
1.14 	site receipts of a private or municipal campground.