1.1 	A bill for an act
1.2 	relating to local government; modifying taxing authority; expanding the limit on 
1.3 	excise taxes and fees;amending Minnesota Statutes 2016, section 477A.016.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 477A.016, is amended to read:
1.6 	477A.016 NEW TAXES PROHIBITED.
1.7 	(a) No county, city, town or other taxing authority shall increase a present tax or impose 
1.8 	a new tax on sales or income.
1.9 	(b) No county, city, town, or other taxing authority shall increase a present excise tax 
1.10 	or fee or impose a new excise tax or fee on either:
1.11 	(1) the manufacture, distribution, wholesale, or retail sale of food, based on volume of 
1.12 	product sold, product sales value, or the type of product manufactured, distributed, or sold; 
1.13 	or
1.14 	(2) any container used for transporting, protecting, or consuming food.
1.15 	(c) For purposes of this section:
1.16 	(1) "food" has the meaning given in section 34A.01, subdivision 4; and
1.17 	(2) "container" means a bottle, cup, can, bag, or other packaging that is made from 
1.18 	plastic, aluminum, glass, cardboard, or other material.

1.19 	EFFECTIVE DATE. This section is effective the day following final enactment.