Minnesota 2023-2024 Regular Session

Minnesota House Bill HF5335

Introduced
4/9/24  

Caption

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

Impact

HF5335 would amend existing statutes to provide clearer guidelines around how local sales taxes can be applied. Once enacted, political subdivisions will be responsible for conducting public hearings and securing community support before enacting such taxes. By requiring explicit voter approval for any local sales tax measure, the bill addresses issues of accountability and ensures that the voices of the constituents are prioritized in the decision-making process regarding local funding.

Summary

House File 5335 aims to authorize cities and counties in Minnesota to impose local sales taxes for financing specific capital projects, which must receive voter approval prior to implementation. The bill seeks to establish a local sales tax equalization distribution mechanism accompanied by oversight from the state auditor. This would create a structured approach for local governments seeking to fund projects such as parks, convention centers, and libraries, ensuring that all involved financial operations are transparent and authorized through legislative channels.

Contention

The bill has been controversial, as it incorporates substantial oversight measures, necessitating community backing and legislated approval prior to any tax imposition. Proponents argue that such measures would mitigate the risk of misallocation of tax revenues, while opponents may express concerns over the extended bureaucracy and potential delays in funding essential projects. Further, the requirement for separate ballot questions for multiple projects may lead to increased complexity in the voting process, potentially confusing voters.

Companion Bills

No companion bills found.

Previously Filed As

MN HF5336

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN HF3027

Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated.

MN HF2839

Local sales and use tax provisions modified, and cities allowed to impose local sales tax if certain criteria are met.

MN SF3180

Cities permission to impose a local sales tax if certain criteria are met

MN SF5424

Local sales and use taxes enactment requirements modifications and appropriation

MN HF2979

Local sales and use tax provisions modified, local resolution submission and referendum requirements for imposing new local sales tax or modifying existing local sales tax clarified, and nexus requirement between nonresidents and project to be funded imposed.

MN HF3525

Caledonia; local sales and use tax imposition authorized, and temporary moratorium on local governments pursuing local sales and use taxes repealed.

MN HF828

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

MN HF3229

Rockville; sales and use tax provisions modified, and local sales tax imposition authorized.

MN HF1755

Authority and requirements for local sales and use taxes modified.

Similar Bills

MN HF5336

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN HF3027

Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated.

MN SF375

Authority and requirements modification for local sales and use taxes

MN HF1755

Authority and requirements for local sales and use taxes modified.

MN HF5247

Taxation and state government operations; various provisions modified, and money appropriated.

MN SF2255

Omnibus E-12 Education appropriations

MN SF5234

Omnibus Tax bill

MN HF5070

Regional transportation sales and use tax repealed, metropolitan region sales and use tax repealed, local affordable housing aid repealed, retail delivery fee repealed, and use of amounts in repealed accounts provided.