Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1502

Introduced
2/9/23  

Caption

Lake of the Woods County imposition of a local lodging tax authorization

Impact

The passage of SF1502 will directly affect local taxation laws in Minnesota by allowing Lake of the Woods County to impose a specific lodging tax that is above existing state regulations. The bill preempts any state restrictions on local taxes in this scenario and allows county commissioners to act through ordinance rather than needing a statewide approval process for such tax measures. This could set a precedent for other counties in Minnesota interested in exploring similar local tax avenues to support tourism initiatives.

Summary

SF1502 is a legislation that authorizes Lake of the Woods County to impose a local lodging tax not exceeding three percent on gross receipts from lodging facilities, excluding the city of Baudette. This imposition of local lodging taxes is intended to promote tourism and economic development within the county by generating revenue to support a newly established Lake of the Woods County Event and Visitors Bureau. This bureau will be responsible for promoting and marketing county attractions, thereby enhancing visitor experiences and stimulating local economic growth.

Contention

While SF1502 aims to bolster local tourism through the new tax, there might be concerns regarding the potential burden placed on lodging businesses. Stakeholders may debate whether an additional tax could hinder competitiveness with neighboring counties or keep visitors from choosing Lake of the Woods for their lodging needs. Furthermore, the bill mandates that the revenue from this tax be used solely for the promotion of the county, which some could see as a benefit, while others might question the effectiveness of the proposed use of funds, especially if adequate oversight on revenue allocation is not established.

Companion Bills

MN HF1076

Similar To Lake of the Woods County; local lodging tax imposition authorized.

Previously Filed As

MN HF1076

Lake of the Woods County; local lodging tax imposition authorized.

MN HF3169

Lake of the Woods County; special lodging tax imposition authorized.

MN SF3172

Lake of the Woods County authorization to impose a special lodging tax

MN SF475

Woodbury use of a portion of its lodging tax for specific purposes authorization

MN SF52

Cook County local taxes modification

MN HF124

Cook County; local taxes modified.

MN SB43

Repeal the authorization of a special county lodging tax

MN HF1640

Woodbury; local lodging tax provisions modified, and city authorized to use portion of its lodging tax for specific purposes.

MN HF102

Plymouth; local lodging tax provisions modified, and local lodging tax expiration date removed.

MN SF2355

Rice County local sales and use tax imposition authorization

Similar Bills

No similar bills found.