SF 4727
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/24/2026 10:56 a.m.
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A bill for an act
relating to taxation; sales and use; authorizing the city of Vergas to impose a local
sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin CITY OF VERGAS; TAXES AUTHORIZED.
new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorization. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other law or ordinance, and if approved by the voters at an election
as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Vergas
may impose by ordinance a sales and use tax of one-half percent for the purposes specified
in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota
Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement
of the tax authorized under this subdivision. The tax authorized under this subdivision is in
addition to any local sales and use tax imposed under any other special law.
new text end
new text begin Subd. 2. new text end
new text begin Use of sales and use tax revenues. new text end
new text begin
The revenues derived from the tax authorized
under subdivision 1 must be used by the city to pay the costs of collecting and administering
the tax and to pay up to $200,000 for the Vergas Park Improvement Plan.
new text end
new text begin Subd. 3. new text end
new text begin Termination of taxes. new text end
new text begin
Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) five years
after the tax is first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 if
approved by voters as required under Minnesota Statutes, section 297A.99, subdivision 3,
paragraph (a). Except as otherwise provided in Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (f), any money 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, must be placed in the general fund of the city. The tax authorized under
subdivision 1 may expire at an earlier time if the city so determines by ordinance.
new text end
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 Vergas and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end