MN SF3172

Lake of the Woods County Board of Commissioners may impose a lodging tax of up to 3 percent on gross receipts subject to Minnesota Statutes section 469.190.

Tax exemptions apply to statutory or home rule cities and towns within Lake of the Woods County that already impose a lodging tax, and to the city of Baudette; combined lodging taxes cannot exceed 3 percent.

Tax revenues must fund a new Lake of the Woods County Event and Visitors Bureau established by the Board of Commissioners for marketing purposes, subject to annual budget review and approval by the Board.

The section is governed by Minnesota Statutes section 469.190 except where inconsistent with this authorization.

Effective upon compliance with Minnesota Statutes section 645.021, subdivisions 2 and 3.