1.1 	A bill for an act
1.2 	relating to taxation; sales and use; authorizing Chisago County to impose a local 
1.3 	sales and use tax.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CHISAGO COUNTY; TAXES AUTHORIZED.
 1.6 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
1.7 	sections 297A.99, subdivisions 2, paragraph (a), clauses (2), (4), and (5), and 3, and 
1.8 	477A.016, or any other law, ordinance, or city charter, Chisago County may impose by 
1.9 	ordinance a sales and use tax of one-half of one percent for the purposes specified in 
1.10 	subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota 
1.11 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
1.12 	of the tax authorized under this subdivision. The tax authorized under this subdivision is in 
1.13 	addition to any local sales and use tax imposed under Minnesota Statutes, section 297A.993, 
1.14 	or any other special law.
1.15 		Subd. 2.Use of sales and use tax revenues. Notwithstanding Minnesota Statutes, section 
1.16 	297A.99, subdivision 2, paragraph (d), the revenues derived from the tax authorized under 
1.17 	subdivision 1 must be used by Chisago County to pay the costs of collecting and 
1.18 	administering the tax, and for projects and costs allowed under Minnesota Statutes, section 
1.19 	297A.993, subdivision 2, as well as the associated bond costs for any bonds issued under 
1.20 	subdivision 3.
1.21 		Subd. 3.Bonding authority. (a) Chisago County may issue bonds under Minnesota 
1.22 	Statutes, chapter 475, to finance all or a portion of the costs of the projects and costs 
1.23 	authorized in subdivision 2.
2.1 	(b) The bonds may be paid from or secured by any money available to the county, 
2.2 	including the tax authorized under subdivision 1. The issuance of bonds under this 
2.3 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
2.4 	(c) The bonds are not included in computing any debt limitation applicable to the county. 
2.5 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
2.6 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
2.7 	under Minnesota Statutes, section 475.58, is not required.
2.8 		Subd. 4.Termination of taxes. The county may terminate the tax imposed under 
2.9 	subdivision 1 by ordinance.

2.10 	EFFECTIVE DATE. This section is effective the day after the governing body of 
2.11 	Chisago County and its chief clerical officer comply with Minnesota Statutes, section 
2.12 	645.021, subdivisions 2 and 3.