Bill Text: MN HF825 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Local governments prohibited from expending resource to promote a local sales tax.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Introduced - Dead) 2011-03-09 - Author added Lenczewski [HF825 Detail]
Download: Minnesota-2011-HF825-Introduced.html
1.2relating to local sales and use taxes; prohibiting local governments from
1.3expending resource to promote a local sales tax;amending Minnesota Statutes
1.42010, section 297A.99, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.99, subdivision 1, is amended to
1.7read:
1.8 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may
1.9impose a general sales tax (1) under section297A.992 , (2) under section
297A.993 , (3) if
1.10permitted by special law enacted prior to May 20, 2008, or (4) if the political subdivision
1.11enacted and imposed the tax before January 1, 1982, and its predecessor provision.
1.12 (b) This section governs the imposition of a general sales tax by the political
1.13subdivision. The provisions of this section preempt the provisions of any special law:
1.14 (1) enacted before June 2, 1997, or
1.15 (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
1.16provision from this section's rules by reference.
1.17 (c) This section does not apply to or preempt a sales tax on motor vehicles or a
1.18special excise tax on motor vehicles.
1.19 (d) Until after May 31,2010 2013, a political subdivision may not advertise,
1.20promote, expend funds, or hold a referendum to support imposing a local option sales tax
1.21unless it is for extension of an existing tax or the tax was authorized by a special law
1.22enacted prior toMay 20, 2008 May 24, 2011.
1.23EFFECTIVE DATE.This section is effective the day following final enactment.
1.3expending resource to promote a local sales tax;amending Minnesota Statutes
1.42010, section 297A.99, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.99, subdivision 1, is amended to
1.7read:
1.8 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may
1.9impose a general sales tax (1) under section
1.10permitted by special law enacted prior to May 20, 2008, or (4) if the political subdivision
1.11enacted and imposed the tax before January 1, 1982, and its predecessor provision.
1.12 (b) This section governs the imposition of a general sales tax by the political
1.13subdivision. The provisions of this section preempt the provisions of any special law:
1.14 (1) enacted before June 2, 1997, or
1.15 (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
1.16provision from this section's rules by reference.
1.17 (c) This section does not apply to or preempt a sales tax on motor vehicles or a
1.18special excise tax on motor vehicles.
1.19 (d) Until after May 31,
1.20promote, expend funds, or hold a referendum to support imposing a local option sales tax
1.21unless it is for extension of an existing tax or the tax was authorized by a special law
1.22enacted prior to
1.23EFFECTIVE DATE.This section is effective the day following final enactment.
