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SF 5229

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/24/2026 12:21 p.m.

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; local sales and use; modifying uses of the St. Paul local sales
tax; amending Laws 1993, chapter 375, article 9, section 46, subdivision 2b, as
added.

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

Section 1.

Laws 1993, chapter 375, article 9, section 46, subdivision 2b, as added by Laws
2023, chapter 64, article 10, section 3, is amended to read:


Subd. 2b.

Use of revenues.

(a) The revenues derived from the tax authorized under
subdivision 1a must be used by the city of St. Paul to pay the costs of collecting and
administering the tax and to finance all or part of the following projects in the city, including
securing and paying debt service on bonds issued under subdivision 3a:

(1) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraphs (a),
clause (2), and (d), $738,000,000, plus associated bonding costs for improvements to:

(i) streets; and

(ii) bridges; and

(2) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, deleted text begin paragraphdeleted text end new text begin
paragraphs (a), clause (2), (c), and
new text end (d), $246,000,000, plus associated bonding costs for
capital improvements to St. Paul parks and recreation facilities.

(b) The city must adopt an amended resolution authorizing use of the revenues from the
tax authorized under subdivision 1a for the use listed in paragraph (a), clause (1), item (ii).
The city must submit the resolution to the state auditor no later than August 31 of the year
the city presents the tax for voter approval as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The question to approve the tax as required under
Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), must indicate the purposes
for which the revenues must be used as included in the amended resolution.

(c) If the city does not adopt and submit the amended resolution under paragraph (b),
the question presented to the voters under Minnesota Statutes, section 297A.99, subdivision
3
, paragraph (a), must not include, and revenues from the tax authorized under subdivision
1a must not be used for, the purpose specified in paragraph (a), clause (1), item (ii).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from May 24, 2023, without
local approval, pursuant to Minnesota Statutes, section 645.023, subdivision 1.
new text end