1.1 	A bill for an act
1.2 	relating to taxation; local lodging taxes; clarifying authority for political 
1.3 	subdivisions to impose and collect local lodging taxes;amending Minnesota 
1.4 	Statutes 2022, section 469.190, subdivisions 1, 7.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 469.190, subdivision 1, is amended to read:
1.7 		Subdivision 1.Authorization. (a) 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 tax 
1.10 	of up to three percent on the gross receipts from the furnishing for consideration of lodging 
1.11 	at a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing 
1.12 	of it for a continuous period of 30 days or more. A statutory or home rule charter city may 
1.13 	by ordinance impose the tax authorized under this subdivision on the camping site receipts 
1.14 	of a municipal campground.
1.15 	(b) A tax imposed under this subdivision or under a special law applies to the entire 
1.16 	consideration paid to obtain access to lodging, including ancillary or related services, such 
1.17 	as services provided by an accommodations intermediary as defined in section 297A.61, 
1.18 	subdivision 47.

1.19 	EFFECTIVE DATE. This section is effective July 1, 2024.

1.20 	Sec. 2. Minnesota Statutes 2022, section 469.190, subdivision 7, is amended to read:
1.21 		Subd. 7.Collection. (a) The statutory or home rule charter city may agree with the 
1.22 	commissioner of revenue that a tax imposed pursuant to this section shall be collected by 
2.1 	the commissioner together with the tax imposed by chapter 297A, and subject to the same 
2.2 	interest, penalties, and other rules and that its proceeds, less the cost of collection, shall be 
2.3 	remitted to the city.
2.4 	(b) If a tax imposed under this section or special law is not collected by the commissioner 
2.5 	of revenue, the local government imposing the tax may, by ordinance, limit the required 
2.6 	filing and remittance of the tax by an accommodations intermediary to once per calendar 
2.7 	year. The local government must inform the accommodations intermediary of the date when 
2.8 	the return or remittance is due and the dates must coincide with one of the monthly dates 
2.9 	for filing and remitting state sales tax under chapter 297A. The local government must 
2.10 	electronically provide an accommodations intermediary with the geographic and zip code 
2.11 	information necessary to properly collect the tax.

2.12 	EFFECTIVE DATE. This section is effective July 1, 2024.