SF 4864

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/26/2026 09:31 a.m.

A bill for an act
relating to taxation; sales and use; authorizing Chisago County to impose a local
sales and use tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin CHISAGO COUNTY; 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,
sections 297A.99, subdivisions 2, paragraph (a), clauses (2), (4), and (5), and 3, and
477A.016, or any other law, ordinance, or city charter, Chisago County may impose by
ordinance a sales and use tax of one-half of one 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 Minnesota Statutes, section 297A.993,
or 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 Notwithstanding Minnesota Statutes, section
297A.99, subdivision 2, paragraph (d), the revenues derived from the tax authorized under
subdivision 1 must be used by Chisago County to pay the costs of collecting and
administering the tax, and for projects and costs allowed under Minnesota Statutes, section
297A.993, subdivision 2, as well as the associated bond costs for any bonds issued under
subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) Chisago County may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects and costs
authorized in subdivision 2.
new text end

new text begin (b) The bonds may be paid from or secured by any money available to the county,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (c) The bonds are not included in computing any debt limitation applicable to the county.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The county may terminate the tax imposed under
subdivision 1 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
Chisago County and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end