Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2852

Introduced
3/13/23  

Caption

Local sales tax enaction and or modification requirements modification

Impact

The bill amends existing statutes to provide clearer guidelines for political subdivisions regarding the imposition of local sales taxes. It emphasizes transparency in the use of tax revenues, requiring detailed descriptions of projects and their expected regional benefits to justify the requested funding. This restructuring is designed to streamline the process, ensuring that voters are well-informed about the projects that local sales taxes will generate revenue for, which could foster more successful referendums.

Summary

SF2852 aims to modify the requirements for implementing or altering local sales taxes by political subdivisions in Minnesota. Under the proposed legislation, a political subdivision must first obtain legislative authority before submitting a local sales tax for voter approval. The bill details procedures on how the tax is to be enacted and the restrictions on how the funds may be utilized, specifically allocating them toward capital improvement projects that have been approved by voters.

Contention

Notably, the legislation places strict limits on expenditures related to promoting a local sales tax referendum. Political subdivisions are prohibited from using funds to advocate for the tax, a provision intended to maintain an impartial presentation of facts to the public. However, this restriction might generate debate among local governments and advocates who feel that they need more flexibility in promoting necessary public projects to their constituents. Critics may express concerns about the restrictions' impact on public engagement and information dissemination regarding local tax initiatives.

Companion Bills

MN HF3017

Similar To Local sales and use tax provisions modified, and requirements to enact or modify local sales tax modified.

Previously Filed As

MN SF5424

Local sales and use taxes enactment requirements modifications and appropriation

MN SF3562

Imposing of a local sales tax election modifications

MN SF375

Authority and requirements modification for local sales and use taxes

MN HF3017

Local sales and use tax provisions modified, and requirements to enact or modify local sales tax modified.

MN SF1619

Rogers local sales and use tax modification

MN SF19

Requirements governing data centers modifications

MN SF2127

Fergus Falls local sales and use tax modification

MN SF2516

Avon local sales tax authority modification

MN SF4243

Minneapolis downtown taxing area modifications and Minneapolis sales tax rate on food and alcoholic beverages modifications

MN SF1946

Transportation provisions modifications and appropriations

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