MN SF2211

Increases Rochester's additional lodging tax from one percent to three percent on gross receipts from hotel, motel, rooming house, tourist court, or resort lodging (excluding stays of 30+ continuous days), subject to city governing body approval of a total financial package for the project.

Proceeds from the three percent tax must fund construction, renovation, improvement, and expansion of the Mayo Civic Center Complex and related infrastructure (skyway, access, lighting, parking, landscaping), and payment of bonds issued for these purposes.

Authorizes Rochester to issue up to $43,500,000 in general obligation bonds without an election, with repayment secured by the three percent lodging tax.

Extends the expiration date of the three percent lodging tax authority from December 31, 2014 to December 31, 2016, or until all related bonds are paid.

Repeals the city's authority to impose a food and beverage tax previously authorized under Laws 2009, chapter 88, article 4, section 23.