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Minnesota Legislature

Office of the Revisor of Statutes

SF 1998

as introduced - 91st Legislature (2019 - 2020) Posted on 03/05/2019 09:14am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; authorizing the city of Sartell to impose a local food and
beverage tax for specified projects.

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

Section 1. new text beginCITY OF SARTELL; LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99 or 477A.016, or any ordinance or other provision of law, the city of Sartell
may, by ordinance, impose a sales tax of up to 1-1/2 percent on the gross receipts of all food
and beverages sold by a restaurant or place of refreshment, as defined by ordinance of the
city, that is located within the city. For purposes of this section, "food and beverages" include
retail on-sale of intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes imposed
under subdivision 1 must be used by the city to fund capital or operational costs for new
and existing recreational facilities and amenities within the city. Authorized expenses include
securing or paying debt service on bonds or other obligations issued to finance construction
and improvement projects.
new text end

new text begin Subd. 3. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin The city may enter into an
agreement with the commissioner of revenue to administer, collect, and enforce the taxes
under subdivision 1. If the commissioner agrees to collect the tax, the provisions of Minnesota
Statutes, sections 270C.171 and 297A.99, related to collection, administration, and
enforcement apply.
new text end

Sec. 2. new text beginEFFECTIVE DATE.
new text end

new text begin This section is effective the day after the governing body of the city of Sartell and its
chief clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and
3.
new text end