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I MINNESOTA STATUTES 2017 297A.99 <br /> 297A.99 LOCAL SALES TAXES. <br /> Subdivision 1. Authorization; scope. (a) A political subdivision of this state may impose a general <br /> sales tax(1) under section 297A.992, (2) under section 297A.993, (3)if permitted by special law, or(4)if <br /> the political subdivision enacted and imposed the tax before January 1, 1982,and its predecessor provision. <br /> (b)This section governs the imposition of a general sales tax by the political subdivision.The provisions <br /> of this section preempt the provisions of any special law: <br /> (1) enacted before June 2, 1997, or <br /> (2) enacted on or after June 2, 1997,that does not explicitly exempt the special law provision from this <br /> section's rules by reference. <br /> (c) This section does not apply to or preempt a sales tax on motor vehicles or a special excise tax on <br /> motor vehicles. <br /> (d) A political subdivision may not advertise or expend funds for the promotion of a referendum to <br /> support imposing a local option sales tax. <br /> (e)Notwithstanding paragraph(d), a political subdivision may expend funds to: <br /> (1) conduct the referendum; <br /> (2) disseminate information included in the resolution adopted under subdivision 2; <br /> (3) provide notice of, and conduct public forums at which proponents and opponents on the merits of <br /> the referendum are given equal time to express their opinions on the merits of the referendum; <br /> (4)provide facts and data on the impact of the proposed sales tax on consumer purchases; and <br /> (5)provide facts and data related to the programs and projects to be funded with the sales tax. <br /> Subd. 2. Local resolution before application for authority. Before the governing body of a political <br /> subdivision requests legislative approval of a special law for a local sales tax that is administered under this <br /> section, it shall adopt a resolution indicating its approval of the tax. The resolution must include, at a <br /> minimum, information on the proposed tax rate, how the revenues will be used, the total revenue that will <br /> be raised before the tax expires,and the estimated length of time that the tax will be in effect.This subdivision <br /> applies to local laws enacted after June 30, 1998. <br /> Subd. 3. Requirements for adoption, use, termination. (a) Imposition of a local sales tax is subject <br /> to approval by voters of the political subdivision at a general election.The election must be conducted before <br /> the governing body of the political subdivision requests legislative approval of the tax. <br /> (b) The proceeds of the tax must be dedicated exclusively to payment of the cost of a specific capital <br /> improvement which is designated at least 90 days before the referendum on imposition of the tax is conducted. <br /> (c)The tax must terminate after the improvement designated under paragraph(b)has been completed. <br /> (d) After a sales tax imposed by a political subdivision has expired or been terminated, the political <br /> subdivision is prohibited from imposing a local sales tax for a period of one year.Notwithstanding subdivision <br /> 13,this paragraph applies to all local sales taxes in effect at the time of or imposed after May 26, 1999. <br /> Subd. 4. Tax base. (a) The tax applies to sales taxable under this chapter that occur within the political <br /> subdivision. <br /> Copyright U 2017 by the Revisor of Statutes,State of Minnesota.All Rights Reserved. <br />