HF 4849
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/07/2026 11:49 a.m.
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A bill for an act
relating to taxation; local sales and use; authorizing Hennepin County to impose
a local sales tax; proposing coding for new law in Minnesota Statutes, chapter
297A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[297A.9945] HENNEPIN COUNTY SALES TAX.
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new text begin Subdivision 1. new text end
new text begin Sales tax imposed. new text end
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(a) Notwithstanding section 477A.016, Hennepin
County may impose a sales and use tax of up to one percent for the purposes specified in
subdivision 2. The tax imposed under this subdivision is in addition to any local sales and
use tax imposed under any other special law or statute.
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(b) The county may, by resolution, adjust the tax rate so that the tax imposed produces
revenue sufficient to finance the purposes described in subdivision 2.
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new text begin Subd. 2. new text end
new text begin Use of revenue. new text end
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(a) The county must distribute the money collected by the tax
imposed under this section to the board of directors of an eligible health care facility in
Hennepin County. The board of directors must use the money only for the following
purposes:
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(1) development, construction, improvement, and equipping of the health care facility;
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(2) construction or renovation of public infrastructure to facilitate the development and
use of the health care facility;
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(3) accumulation of reserves for capital improvements;
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(4) reimbursement of uncompensated care provided in the health care facility;
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(5) operating expenses of the health care facility; and
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(6) the payment of the costs of issuing and financing any bonds issued pursuant to
subdivision 3.
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(b) For purposes of this section, "eligible health care facility" means a nonstate
government teaching hospital with high medical assistance utilization and a level 1 trauma
center located in Hennepin County.
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new text begin Subd. 3. new text end
new text begin Bonding authority. new text end
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The county may, by resolution, authorize, sell, and issue
bonds under chapter 475 to finance all or a portion of the costs authorized in subdivision
2. The county may, by resolution, issue bonds to refund any bonds previously issued for
the same purposes. The bonds may be limited obligations, payable solely from or secured
by taxes levied under this section and any other revenues available to the county. The county
may also pledge its full faith, credit, and taxing power as additional security for the bonds.
An election to approve the bonds under section 475.58 is not required. The bonds are not
included in computing any debt limitation applicable to the county.
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new text begin Subd. 4. new text end
new text begin Administration; collection; enforcement. new text end
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The provisions of section 297A.99,
subdivisions 4 and 6 to 12a, govern the administration, collection, and enforcement of the
tax imposed under this section.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment and
applies to sales and purchases made after September 30, 2026.
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