MN SF2259

Increases Duluth's sales tax on food and beverage from 2.25 percent to 1.75 percent, effective when debt service requirements for the Duluth Entertainment and Convention Center ($40,285,000) are met.

Adds a new 0.5 percent sales tax on lodging (hotel/motel receipts for stays under 30 days) to finance up to $18,000,000 in bonds for tourism and recreational improvements west of 34th Avenue West, expiring December 31, 2024.

Reduces the existing hotel/motel tax from 1.5 percent to 1 percent, removing the automatic reduction provision tied to past debt service obligations.

Eliminates voter referendum requirements for these tax impositions under state law and city charter provisions.

Both sections become effective upon the city of Duluth's compliance with Minnesota Statutes section 645.021 notification requirements.