HF150

HF150 (Legislative Session 94 (2025-2026))

Authority for political subdivisions to impose and collect local lodging taxes clarified.

AI Generated Summary

This legislative bill allows local governments (cities and towns) in Minnesota to impose a tax of up to 3% on all revenue from short-term lodging like hotels, motels, and campsites. The tax only applies to stays shorter than 30 days, meaning longer rentals are exempt. The tax may also apply to additional fees collected by services like online booking platforms. The bill aims to clarify and expand the authority of local governments to collect these taxes.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 09, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Clarification on tax applicability to intermediary services."
      ],
      "removed": [],
      "summary": "This bill clarifies authority for imposing local lodging taxes under section 469.190.",
      "modified": [
        "Specifies authority for both statutory and charter cities as well as towns to impose the tax."
      ]
    },
    "citation": "469.190"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Reference to an exception defined by section 477A.016 regarding the imposition of local lodging taxes.",
      "modified": []
    },
    "citation": "477A.016"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references section 297A.61 to define accommodations intermediary in the context of lodging taxes.",
      "modified": []
    },
    "citation": "297A.61"
  }
]