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<br /> Local Option Sales Tax Analysis for Elk River, MN 19 <br />Amusement and Recreation <br />1.2 percent of total taxable retail and <br />service sales <br />The 11 establishments in this group include <br />casinos, bowling lanes, water parks, <br />amusement parks, arcades, bingo halls, golf <br />courses, ski slopes, marinas, dance or fitness <br />centers, recreational clubs, ice rinks, <br />swimming pools, roller rinks, etc. <br /> ($Millions) <br />Actual taxable sales $3.26 <br />Potential sales $5.19 <br />= $ variance ($1.93) <br /> = as % of potential -37.2% <br /> <br /> <br />Unadjusted Trade Area Analysis <br /> <br />Potential sales to residents $5.19 <br />Surplus (local preference and non-residents) ($1.93) <br /> Total $3.26 <br />Non-resident share per group -59.3% <br /> <br /> <br />Analysis with Adjustments <br /> <br />Residents' $ share $3.09 <br />Non-residents' $ share $0.16 <br /> Total $3.26 <br />Non-resident share per group 5.0% <br /> <br />Analysis and Recommendations for Amusement and Recreation <br />Local residents likely comprise the vast majority of buyers in this <br />category where nearly 40% of sales leave the city. Therefore, the non- <br />resident share is estimated to be a minimal five percent of total taxable <br />sales <br /> <br /> <br /> <br /> <br /> <br />