Individual income and gross receipts tax; tax return checkoff provided, lodging and pay television services tax imposed, and conforming changes made.

This bill introduces new gross receipts taxes in Minnesota on lodging services and pay television services sold by facilities within the state. Hotels, motels, and other lodging operators will be required to report and pay these taxes based on the total sales price of their services, with provisions for collecting the tax separately from customers if they choose to do so. The legislation also establishes a credit system to prevent double taxation for businesses that have already paid similar gross receipts taxes to other states. Additionally, the bill includes a tax return checkoff option and makes various administrative adjustments to align the new taxes with existing state tax collection procedures.