MN HF346

Statutory or home rule charter cities may impose up to 3 percent tax on lodging gross receipts by ordinance, and towns may do so by affirmative vote at town meetings, excluding continuous rentals of 30 days or more.

Tax applies to entire consideration paid for lodging access, including ancillary or related services provided by accommodation intermediaries as defined in Minnesota Statutes section 297A.61.

Legislature confirms original intent that lodging tax provisions apply to entire consideration for transient lodging, including services from accommodation intermediaries, preventing narrower tax base interpretations.

If not collected by the commissioner of revenue, local governments may limit accommodation intermediaries to annual filing and remittance of the tax, with due dates coinciding with state sales tax filing dates.

Local governments must provide accommodation intermediaries electronic access to geographic and zip code information necessary for correct tax collection.