as introduced - 88th Legislature (2013 - 2014) Posted on 03/20/2014 09:17am
A bill for an act
relating to the city of Waite Park; authorizing a local sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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Notwithstanding Minnesota
Statutes, section 477A.016, or any other law, ordinance, or city charter, and if approved by
the voters pursuant to subdivision 3, the city of Waite Park may impose, by ordinance, a
sales and use tax up to one-half of one percent for the purposes specified in subdivision
4. 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.
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Before imposition of the tax allowed under subdivision
1, and before approval by the voters pursuant to subdivision 3, the city of Waite Park
must adopt a resolution indicating its approval of the tax. The resolution must include,
at a minimum, information on the proposed tax rate, how the revenues will be used,
the total yearly revenue that will be raised, and the estimated length of time that the tax
will be in effect.
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Imposition of the tax under subdivision 1 is subject
to approval by voters of the city of Waite Park at a general election.
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The revenues derived from the tax authorized under
subdivision 1 must be used by the city of Waite Park to pay the costs of collecting and
administering the tax, and to pay for the costs of local law enforcement, fire department,
and first responder services.
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The tax imposed under subdivision 1 expires when
the city so determines by ordinance.
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This section is effective the day after compliance by the
governing body of the city of Waite Park with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
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