MN SF52

Cook County Board of Commissioners may impose a lodging tax of up to one percent on gross receipts subject to lodging tax, with total lodging tax not exceeding four percent.

Cook County Board of Commissioners may impose an admissions and recreation tax of up to three percent on admissions to entertainment and recreational facilities and rental of recreation equipment.

Revenues from both taxes must be used to fund a Cook County Event and Visitors Bureau, with annual budget review and approval by the Board of Commissioners required before funds are distributed.

Both taxes terminate 30 years after they are first imposed.

The section is effective the day following final enactment.