1.1 	A bill for an act
1.2 	relating to local sales taxes; prohibiting the imposition of new local sales taxes;
1.3 	amending Minnesota Statutes 2006, section 297A.99, subdivision 1, as amended.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2006, section 297A.99, subdivision 1, as amended by 
1.6 	Laws 2008, chapter 152, article 4, section 1, is amended to read:
1.7 		Subdivision 1. Authorization; scope. (a) A political subdivision of this state may 
1.8 	impose a general sales tax (1) under section 297A.992, (2) under section 297A.993, 
1.9 	(3) if permitted by special law enacted prior to March 15, 2008, or (4) if the political 
1.10 	subdivision enacted and imposed the tax before the effective date of section 477A.016 and 
1.11 	its predecessor provision. 
1.12 	(b) This section governs the imposition of a general sales tax by the political 
1.13 	subdivision. The provisions of this section preempt the provisions of any special law: 
1.14 	(1) enacted before June 2, 1997, or 
1.15 	(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law 
1.16 	provision from this section's rules by reference. 
1.17 	(c) This section does not apply to or preempt a sales tax on motor vehicles or a 
1.18 	special excise tax on motor vehicles.
1.19 	(d) Until after December 31, 2011, a political subdivision may not advertise, 
1.20 	promote, expend funds, or hold a referendum to support imposing a local option sales tax 
1.21 	unless the tax was authorized by a special law enacted prior to March 15, 2008.

1.22 	EFFECTIVE DATE. This section is effective the day following final enactment.