Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2275

Introduced
3/1/23  

Caption

Duluth extension of its tourism tax to fund additional capital improvements authorization

Impact

If enacted, SF2275 will affect local tax statutes, allowing for greater self-determination by Duluth in terms of funding vital urban development projects without requiring a voter referendum. The stipulation that any additional sales tax imposed would not require a referendum is central to the bill’s objectives, as it seeks to expedite the implementation of funds necessary for projects regarded as essential toboost local tourism and community engagement.

Summary

Senate File 2275 (SF2275) proposes that the city of Duluth is authorized to extend its tourism tax for funding additional capital improvements. The bill specifically allows Duluth to implement an additional sales tax of up to one and three-quarter percent, which is applicable to transactions defined under Minnesota state statutes. This initiative is aimed at enhancing the city's capacity to finance improvements at the Duluth Entertainment and Convention Center, along with supporting various public facilities that cater to tourism and recreational activities.

Contention

While proponents of SF2275 argue for its potential to significantly enhance tourism infrastructure and facilitate urban development, there may be concerns from local residents regarding the additional tax burden placed upon them. This could lead to a debate on the balance between local government autonomy in generating revenue through taxes and the necessity of public approval for such financial changes. The option to finance up to $18 million in general obligation bonds further raises questions about fiscal sustainability and accountability.

Companion Bills

MN HF2382

Similar To Duluth; city allowed to extend tourism tax to fund additional capital improvements.

Previously Filed As

MN HF2382

Duluth; city allowed to extend tourism tax to fund additional capital improvements.

MN SF987

Local sales tax authorization extension for the city of Rochester extension for additional projects

MN SF1758

Rochester local sales and use tax authorization for additional projects extension

MN SF1757

Rochester local sales and use tax authorization extension

MN HF571

Rochester; local sales and use tax authorization extended for additional projects.

MN HF2246

Rochester; local sales and use tax authorization extended for additional projects.

MN SF2919

Detroit Lakes authorization to impose an additional sale and use tax

MN SF1004

Creation of tourism improvement special taxing districts authorization

MN SF2349

North Mankato local sales tax modification, additional bonding authorization

MN HF828

Rochester; local sales and use tax provisions modified, and local sales tax authorization extended for additional projects.

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