SF 3633
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/20/2026 09:08 a.m.
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A bill for an act
relating to taxation; local 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.
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new text begin Subdivision 1. new text end
new text begin Food and beverage tax authorized. new text end
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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. For purposes of this section, "food
and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages.
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new text begin Subd. 2. new text end
new text begin Use of proceeds from tax. new text end
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(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:
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(1) operation, maintenance, and capital improvement expenses for city parks;
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(2) operation and capital improvement expenses related to providing public safety; and
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(3) costs related to downtown business attraction and retention.
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(b) Authorized capital expenses include securing or paying debt service on bonds or
other obligations issued to finance the construction of capital improvements to city parks
or public safety facilities.
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new text begin Subd. 3. new text end
new text begin Collection, administration, and enforcement. new text end
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If the city desires, it may enter
into an agreement with the commissioner of revenue to administer, collect, and enforce the
tax authorized under subdivision 1. If the commissioner agrees to collect the tax, the
provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement apply.
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new text begin EFFECTIVE DATE. new text end
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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.
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