MN HF387

City of Blaine authorized to impose up to 3% tax on restaurant food and beverage sales, up to 3% tax on lodging at hotels/motels with more than 50 rooms (stays under 30 days), and up to 3% tax on admissions to amusement venues and athletic events within the 105th Redevelopment Area

Lodging tax combined with existing local lodging taxes under Minnesota Statutes section 469.190 cannot exceed 6% total

Tax revenues restricted to capital improvements within the taxing area, including bond payments, facility construction and maintenance, and reserves

City may issue bonds under Minnesota Statutes chapter 475 for development projects, with bonds excluded from city debt limits and levies exempt from levy limitations

Taxes cannot be terminated before January 1, 2055