Laserfiche WebLink
Subd. 2.Local resolution before application for authority. (a) Before the governing body of a <br />political subdivision requests legislative approval to impose a local sales tax authorized by a <br />special law, it shall adopt a resolution indicating its approval of the tax. The resolution must <br />include the following information: <br />(1) the proposed tax rate; <br />(2) a detailed description of no more than five capital projects that will be funded with <br />revenue from the tax; <br />(3) documentation of the regional significance of each project, including the share of the <br />economic benefit to or use of each project by persons residing, or businesses located, outside <br />of the jurisdiction; <br />(4) the amount of local sales tax revenue that would be used for each project and the <br />estimated time needed to raise that amount of revenue; and <br />(5) the total revenue that will be raised for all projects before the tax expires, and the <br />estimated length of time that the tax will be in effect if all proposed projects are funded. <br />(b) The jurisdiction seeking authority to impose a local sales tax by special law must <br />submit the resolution in paragraph (a) along with underlying documentation indicating how <br />the benefits under paragraph (a), clause (3), were determined, to the chairs and ranking <br />minority members of the legislative committees with jurisdiction over taxes no later than <br />January 31 of the year in which the jurisdiction is seeking a special law authorizing the tax. <br />(c) The special legislation granting local sales tax authority is not required to allow <br />funding for all projects listed in the resolution with the revenue from the local sales tax, but <br />must not include any projects not contained in the resolution. <br />(d) For purposes of this section, a "capital project" or "project" means: <br />(1) a single building or structure including associated infrastructure needed to safely <br />access or use the building or structure; <br />(2) improvements within a single park or named recreation area; or <br />(3) a contiguous trail. <br />§ <br />1/23/26, 2:26 PM Sec. 297A.99 MN Statutes <br />https://www.revisor.mn.gov/statutes/cite/297A.99#stat.297A.99.2 1/1Page 4 of 6