MN SF3976

Statutory and home rule charter cities may impose a tax of up to 3 percent on gross receipts from lodging at hotels, motels, rooming houses, tourist courts, and resorts (excluding rentals of 30+ days); towns may impose the tax by affirmative vote of electors at annual or special town meetings.

Local lodging tax applies to 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 minus collection costs remitted to the city.

If not collected by the commissioner of revenue, local governments may limit accommodations intermediaries to filing and remitting the tax once per calendar year on dates that coincide with state sales tax filing dates, and must electronically provide geographic and zip code information for tax collection.

Both sections become effective July 1, 2024.