MN SF1004

Authorizes counties, cities, and towns to establish tourism improvement districts that impose service charges on lodging businesses to fund tourism promotion and economic development activities.

Requires a petition from a majority of affected business owners and a public hearing before a municipality can create or modify a district; ordinance must specify district boundaries, service charge rate and method, activities funded, and duration.

Allows service charges based on a percentage of gross business revenue, fixed dollar amounts per transaction, or other reasonable methods approved by the municipality; revenues cover tourism promotion, marketing, and administrative costs.

Establishes a tourism improvement association composed of a majority of business owners to manage district funds and select specific activities within the authorized improvements listed in the ordinance.

Grants business owners the right to veto an ordinance or resolution by simple majority objection filed before the effective date; provides annual 30-day disestablishment periods and requires refunds of remaining revenues upon district dissolution.