Minnesota Statutes > Chapter 449 – Entertainment Taxes or Levies


§ 449.06	Entertainment Tax in Cities of the Fourth Class
§ 449.08	Tax Levy for Free Music in Third Class Cities
§ 449.09	Bands, Orchestras or Choruses, Tax Levy
§ 449.10	Tax Levy Election; Petition
§ 449.11	Election
§ 449.12	Vote Necessary
§ 449.13	Rescission of Tax Levy
§ 449.14	Use of Funds
§ 449.15	Limited License Fees On Amusement Machines

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Donor: The person who makes a gift.
Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
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
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