Minneslate Logo

SF2712 (Legislative Session 94 (2025-2026))

City of Plymouth local lodging tax expiration date removal provision

Related bill: HF2472

AI Generated Summary

Purpose of the Bill

This bill aims to amend existing legislation to allow the city of Plymouth to continue imposing a local lodging tax without an expiration date.

Main Provisions

  • Allows the city of Plymouth to impose a local lodging tax of up to 3% on gross receipts from lodging.
  • This tax is in addition to existing state lodging taxes, but the total combined tax cannot exceed 6%.
  • Two-thirds of the revenue generated by this tax is to be used for capital improvements to public recreational facilities and for marketing and promoting the community.
  • The remaining one-third of the revenue will be used in the same manner as outlined under state law, Minnesota Statutes section 469.190.

Significant Changes

  • The key change is the removal of the previous expiration date for this tax, which was either ten years after the tax was first imposed or by December 31, 2030, whichever came first. Under this amendment, the tax no longer has an expiration date, granting the city of Plymouth indefinite authority to collect it.

Relevant Terms

lodging tax, city of Plymouth, local tax, tax revenue, recreational facilities, marketing and promotion, expiration date removal, Minnesota Statutes section 469.190.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 19, 2025SenateFloorActionIntroduction and first reading
March 19, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarification on revenue usage for community marketing and public recreational facilities."
      ],
      "removed": [
        "The expiration date of the tax."
      ],
      "summary": "This bill discusses modifications to local lodging taxes under section 469.190.",
      "modified": [
        "Adjustment on the use percentage of revenue distribution."
      ]
    },
    "citation": "469.190"
  },
  {
    "analysis": {
      "added": [
        "A new provision allowing the city of Plymouth to bypass section 477A.016 restrictions."
      ],
      "removed": [],
      "summary": "This bill references section 477A.016 in regard to taxing authority exceptions.",
      "modified": [
        "Increase in allowed tax percentage related to section 477A.016."
      ]
    },
    "citation": "477A.016"
  }
]

Sponsors