MN SF1502

Lake of the Woods County board of commissioners may impose by ordinance a tax of up to 3 percent on gross lodging receipts in the county, excluding the city of Baudette.

The county lodging tax is in addition to any existing lodging tax under Minnesota Statutes section 469.190, with a combined total tax not to exceed 6 percent.

Revenue from the new tax must be dedicated to a Lake of the Woods County Event and Visitors Bureau for promotion and marketing of the county.

The board of commissioners must annually review the Event and Visitors Bureau budget, and the bureau may only receive tax revenue upon board approval.

The bill becomes effective the day after Lake of the Woods County's governing body and chief clerical officer comply with Minnesota Statutes section 645.021, subdivisions 2 and 3.