Bill > HF150

This bill clarifies and expands the authority of Minnesota's statutory and home rule charter cities to impose local lodging taxes by making two key modifications to existing law. First, the bill broadens the scope of lodging taxes to explicitly include ancillary or related services, such as those provided by accommodations intermediaries (like online booking platforms), ensuring that the entire consideration paid for lodging is subject to taxation. Second, the bill provides local governments with more flexibility in tax collection by allowing them to require accommodations intermediaries to file and remit taxes only once per calendar year, instead of monthly, while mandating that the filing dates align with state sales tax reporting dates. The local government must also provide electronic geographic information to help intermediaries accurately collect the tax. These changes aim to simplify tax reporting for lodging service providers and provide clearer guidelines for local governments. The bill's provisions will become effective on July 1, 2025, giving stakeholders time to prepare for the new requirements.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0150&ssn=0&y=2025