MN HF1676

City of Woodbury is authorized to impose a local lodging tax of up to 3 percent on gross receipts subject to the state lodging tax under Minnesota Statutes, section 469.190.

Combined local and state lodging taxes imposed on the same receipts cannot exceed 6 percent total.

Two-thirds of revenue from the local tax must be dedicated to capital improvements of public recreational facilities.

One-third of revenue must be used as required under Minnesota Statutes, section 469.190, subdivision 3.

Tax becomes effective the day after the Woodbury city council and chief clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3.