This bill proposes the introduction of a gross receipts tax on lodging and pay television services in Minnesota, codified under a new section in Minnesota Statutes, chapter 295. It defines key terms such as "gross receipts," "lodging services," and "pay television services," and establishes that a tax will be imposed on lodging facilities that sell these services. The tax rate will be a specified percentage of the gross receipts from retail sales of these services, and lodging facilities may collect this tax from customers if it is separately stated on the receipt. Additionally, the bill allows for a credit against the Minnesota tax for any taxes paid to another state on the same gross receipts.

The bill also outlines the administrative framework for the tax, including provisions for reporting, payment, and the deposit of revenues into the Minnesota victims of crime account. It specifies that the tax, along with any interest and penalties, constitutes a personal debt of the person required to file a return. The effective date for this tax is set for gross receipts received after June 30, 2026.