1.1 	A bill for an act
1.2 	relating to taxation; sales and use; requiring voter approval for the greater Minnesota 
1.3 	transportation sales and use tax;amending Minnesota Statutes 2016, section 
1.4 	297A.993, subdivision 1, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2016, section 297A.993, subdivision 1, is amended to read:
1.7 		Subdivision 1.Authorization; rates. Notwithstanding section 297A.99, subdivisions 
1.8 	1, 2, 3, and 5, ~~and 13,~~ or 477A.016, or any other law, the board of a county outside the 
1.9 	metropolitan transportation area, as defined under section 297A.992, subdivision 1, or more 
1.10 	than one county outside the metropolitan transportation area acting under a joint powers 
1.11 	agreement, subject to voter approval as required in subdivision 1a, may impose by resolution 
1.12 	of the county board, or each of the county boards~~, following a public hearing impose~~ (1) a 
1.13 	transportation sales tax at a rate of up to one-half of one percent on retail sales and uses 
1.14 	taxable under this chapter, and (2) an excise tax of $20 per motor vehicle, as defined in 
1.15 	section 297B.01, subdivision 11, purchased or acquired from any person engaged in the 
1.16 	business of selling motor vehicles at retail, occurring within the jurisdiction of the taxing 
1.17 	authority.

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

1.19 	Sec. 2. Minnesota Statutes 2016, section 297A.993, is amended by adding a subdivision 
1.20 	to read:
1.21 		Subd. 1a.Voter approval required. (a) Imposition of a tax under this section is subject 
1.22 	to approval at a general election by a majority of the voters in each of the affected counties 
2.1 	who vote on the question to impose the taxes. No tax imposed under this section for a 
2.2 	specific capital project or improvement may be extended to cover any additional capital 
2.3 	project or improvement unless the extension is approved at a general election by a majority 
2.4 	of the voters in each of the affected counties who vote on the question to extend the tax to 
2.5 	fund the additional project.
2.6 	(b) If the taxes imposed under this section are approved to fund transit operating costs 
2.7 	under subdivision 2, clause (2) or (4), the imposition and use of the tax for transit operating 
2.8 	costs expires after ten years unless the extension of the tax for that purpose is approved at 
2.9 	a general election by a majority of the voters in each of the affected counties who vote on 
2.10 	the question to extend the tax. For taxes imposed prior to January 1, 2017, to cover transit 
2.11 	operating costs, the ten years begins on January 1, 2017.

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