MN HF3414

Statutory or home rule charter cities and towns may impose a local lodging tax of up to three percent on gross receipts from furnishing lodging at hotels, motels, rooming houses, tourist courts, resorts, and municipal campgrounds, excluding rentals of 30 days or more.

Local lodging taxes apply to the entire consideration paid for lodging access, including ancillary or related services provided by accommodations intermediaries as defined in section 297A.61, subdivision 47.

Cities may agree with the commissioner of revenue to collect the local lodging tax together with state sales tax under chapter 297A, with proceeds less collection costs remitted to the city.

If the commissioner does not collect the tax, local governments may by ordinance limit accommodations intermediaries to filing and remittance once per calendar year on dates coinciding with state sales tax filing dates.

Local governments must electronically provide accommodations intermediaries with geographic and zip code information necessary for proper tax collection.

Amendments are effective July 1, 2024.