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HF 1535

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/09/2023 11:36am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
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A bill for an act
relating to taxation; sales and use; authorizing the city of Wayzata to impose a
food and beverage tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin CITY OF WAYZATA FOOD AND BEVERAGE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any ordinance, city charter, or other provision of law, the city of
Wayzata may, by ordinance, impose a sales tax of up to one percent on the gross receipts
on all sales of food and beverages by a restaurant or place of refreshment, as defined by
resolution of the city, that are located within the city, which has become a regional
destination. For purposes of this section, "food and beverages" includes retail on-sale of
intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds from tax. new text end

new text begin (a) The proceeds of any tax imposed under
subdivision 1 shall be used by the city to pay all or a portion of the expenses of:
new text end

new text begin (1) operation, maintenance, and capital expenses for city parks;
new text end

new text begin (2) operation costs related to providing public safety for a regional destination; and
new text end

new text begin (3) costs related to downtown business attraction and retention.
new text end

new text begin (b) Authorized capital expenses include securing or paying debt service on bonds or
other obligations issued to finance the construction of park capital improvements.
new text end

new text begin Subd. 3. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin If the city desires, it may enter
into an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes authorized under subdivisions 1 and 2. If the commissioner agrees to collect the tax,
the provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement apply.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Wayzata and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end