Minnesota Statutes 449.06 – Entertainment Tax in Cities of the Fourth Class
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The governing body of any city of the fourth class operating under a home rule charter or commission form of government may levy a tax for the purpose of providing musical entertainments to the public in public buildings or upon public grounds. The total sum that may be expended in any year shall not exceed $3,500.
Terms Used In Minnesota Statutes 449.06
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44