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 administrative provisions, including the requirement for lodging facilities to report and remit the tax using prescribed forms and timelines. Revenues from this tax, including penalties and interest, will be deposited into the Minnesota victims of crime account. The tax will be considered a personal debt of the individual responsible for filing the return, effective for gross receipts received after June 30, 2026.