449.06 ENTERTAINMENT TAX IN CITIES OF THE FOURTH CLASS. 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. History: (1737) 1913 c 329 s 1; 1919 c 518 s 1; 1949 c 100 s 1; 1973 c 773 s 1; 1989 c 277 art 4 s 50; 1994 c 465 art 1 s 52; 1994 c 505 art 4 s 2
Minnesota Legal Code