Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1667

Introduced
2/16/23  

Caption

Excelsior authority expansion to impose a local sales tax

Impact

The bill permits the city of Excelsior to not only impose the sales tax but also to utilize the revenue generated for specific local projects, including enhancing water access, improving walkability, and maintaining shoreline facilities. The tax generated will be critical for funding various infrastructure improvements ranging from playground equipment to erosion management, contributing to the overall quality of life in Excelsior.

Summary

SF1667, also known as the Excelsior local sales and use tax bill, aims to grant the city of Excelsior the authority to impose a local sales tax of up to 0.5%. This tax is intended to generate revenue for a range of capital improvements and administrative costs as specified in the Commons Master Plan adopted by the city council. Notably, this bill amends existing statutes, allowing for increased local autonomy in tax collection which is aimed at enhancing community infrastructure.

Contention

While the bill provides Excelsior with significant new tools for funding local projects, it could lead to contentious discussions regarding local versus state control over taxation. Critics may argue that giving municipalities the power to impose sales taxes can lead to a fragmented system where local taxes vary significantly, potentially resulting in inequities across adjacent cities. There is also the question of how this aligns with broader state taxation policies and whether it could set a precedent for other municipalities looking to establish similar taxes.

Notable_points

A key aspect of SF1667 is that the imposition of the proposed local sales tax is contingent upon voter approval during a general election. This democratic process is intended to ensure that local residents have a say in taxing decisions that affect them directly, which might mitigate some concerns about the potential overreach of local government powers in taxation matters. Furthermore, the provision allowing for bonding without requiring new voter approval for certain projects may raise eyebrows regarding fiscal responsibility and transparency in local governance.

Companion Bills

MN HF1748

Similar To Excelsior; local sales and use tax provisions modified, and authority of the city expanded to impose local sales tax.

Previously Filed As

MN HF1748

Excelsior; local sales and use tax provisions modified, and authority of the city expanded to impose local sales tax.

MN HF617

Aitkin; local sales and use tax imposition authorized.

MN HF2305

Henderson; local sales and use tax imposition authorized.

MN HF2595

Blackduck; local sales and use tax imposition authorized.

MN SF2785

Blackduck local sales and use tax imposition authorization

MN HF3229

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

MN SF2312

Henderson authorization to impose a local sales and use tax

MN HF3143

Proctor; local sales and use tax imposition authorized.

MN HF1420

Chanhassen; local sales and use tax imposition authorized.

MN HF654

Golden Valley; local sales and use tax imposition authorized.

Similar Bills

MN HF1748

Excelsior; local sales and use tax provisions modified, and authority of the city expanded to impose local sales tax.

MN SF1236

Excelsior street reconstruction public infrastructure bond issue and appropriation

MN SF2274

Excelsior street reconstruction and public infrastructure bond issue and appropriation

MN HF404

Excelsior; public infrastructure reconstruction funding provided, bonds issued, and money appropriated.

MN HF225

South St. Paul; new swimming pool and aquatics center predesign and design funding provided, and money appropriated.

MN HF2461

Excelsior; public infrastructure reconstruction funding provided, bonds issued, and money appropriated.

MN SF3706

St. Louis Park street improvements bond issue and appropriation

MN HF3561

St. Louis Park; street improvement funding provided, bonds issued, and money appropriated.