Tax imposition on certain lodging and pay television services

This bill establishes a new gross receipts tax on lodging facilities and pay television services within Minnesota. It requires businesses that sell rooms or pay TV subscriptions to report and remit taxes on their total sales, with the option to collect the tax directly from customers if it is clearly listed on their receipts. The law includes provisions for calculating taxes on bundled transactions and offers a credit for taxes already paid to other states on the same sales. Additionally, the bill outlines how lodging facilities must file returns and handle refunds, penalties, and interest related to this new tax.