Office of the Revisor of Statutes
SF 2657
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/18/2025 10:09 a.m.
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A bill for an act
relating to taxation; sales and use; extending the city of St. Paul local sales tax;
amending Laws 1993, chapter 375, article 9, section 46, subdivision 5, as amended.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Laws 1993, chapter 375, article 9, section 46, subdivision 5, as amended by
Laws 1998, chapter 389, article 8, section 32, Laws 2013, chapter 143, article 8, section 45,
and Laws 2023, chapter 64, article 10, section 5, is amended to read:
Subd. 5.
Expiration of taxing authority.
(a) The authority granted by subdivision 1 to
the city to impose a sales tax shall expire on December 31, deleted text begin 2042deleted text end new text begin 2060new text end , or at an earlier time
as the city shall, by ordinance, determine. Any funds remaining after completion of projects
approved under subdivision 2, paragraph (a) and retirement or redemption of any bonds or
other obligations may be placed in the general fund of the city.
(b) The tax imposed under subdivision 1a expires at the earlier of (1) 20 years after the
tax is first imposed, or (2) when the city council determines that the amount of revenues
received from the tax is sufficient to pay for the project costs authorized under subdivision
2b for projects approved by the voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of the bonds under subdivision 3a, including interest on the bonds. Except as otherwise
provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds
remaining after payment of the allowed costs due to the timing of the termination of the tax
under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general
fund of the city. The tax imposed under subdivision 1a may expire at an earlier time if the
city so determines by ordinance.
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 St. Paul and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end