MN HF124

Cook County Board of Commissioners may impose a local lodging tax of up to one percent on gross receipts, with total lodging taxes not to exceed four percent.

Cook County Board of Commissioners may impose a local admissions and recreation tax of up to three percent on admissions to entertainment and recreational facilities and rental of recreation equipment.

Tax revenues must be used to fund a new Cook County Event and Visitors Bureau, which requires annual budget approval by the Board of Commissioners before receiving revenues.

Both taxes terminate 30 years after they are first imposed.

The section is effective the day following final enactment.