HF3377 Summary

• Authorizes the city of Biwabik to impose local taxes within the Giants Ridge Recreation Area upon approval by the city's governing body and vote of at least seven members of the Iron Range Resources and Rehabilitation Board.

• Permits a sales tax of up to one percent on sales within the Giants Ridge Recreation Area, governed by Minnesota Statutes section 297A.99.

• Allows a lodging tax of up to five percent on gross lodging receipts within the Giants Ridge Recreation Area, in addition to existing lodging taxes under Minnesota Statutes section 469.190.

• Authorizes an admissions and recreation tax of up to five percent on admission receipts to entertainment and recreational facilities and rental of recreation equipment, with required exemptions for season tickets or passes and optional exemptions for area residents.

• Permits a food and beverage tax of up to one percent on sales of food and beverages for consumption at restaurants and refreshment places within the Giants Ridge Recreation Area, governed by Minnesota Statutes section 297A.99.