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HF 3949

as introduced - 90th Legislature (2017 - 2018) Posted on 03/26/2018 05:45pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxes; local sales and use; requiring counties to seek voter approval for
new or increased transportation sales and use taxes; amending Minnesota Statutes
2016, section 297A.993, subdivision 1.

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

Section 1.

Minnesota Statutes 2016, section 297A.993, subdivision 1, is amended to read:


Subdivision 1.

Authorization; rates.

Notwithstanding section 297A.99, subdivisions
1, 2, 3, 5, and 13, or 477A.016, or any other law, the board of a county deleted text begin outside the
metropolitan transportation area, as defined under section 297A.992, subdivision 1deleted text end , or more
than one county deleted text begin outside the metropolitan transportation areadeleted text end acting under a joint powers
agreement, may by resolution of the county boarddeleted text begin ,deleted text end or each of the county boards, deleted text begin following
a public hearingdeleted text end new text begin and if approved by the voters at a general election,new text end impose (1) a
transportation sales tax at a rate of up to one-half of one percent on retail sales and uses
taxable under this chapter, and (2) an excise tax of $20 per motor vehicle, as defined in
section 297B.01, subdivision 11, purchased or acquired from any person engaged in the
business of selling motor vehicles at retail, occurring within the jurisdiction of the taxing
authority.new text begin If a county or joint powers board seeks to increase the rate of the tax imposed or
extend the duration of an existing tax under this section, the county or counties must receive
approval by the voters at a general election prior to implementing the increase or extension.
If the tax is or will be imposed under a joint powers agreement, each county must hold a
separate election. A joint powers board may only impose the tax in the counties where the
voters approved the tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end