1.1 A bill for an act
1.2 relating to taxes; local sales and use; authorizing the city of Plymouth to impose
1.3 a local sales and use tax.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF PLYMOUTH; TAXES AUTHORIZED.
1.6 Subdivision 1.Sales and use tax authorization.(a) Notwithstanding Minnesota Statutes,
1.7section 297A.99, subdivision 3a, or 477A.016, or any other law, ordinance, or city charter,
1.8and if approved by the voters at a general election as required under Minnesota Statutes,
1.9section 297A.99, subdivision 3, the city of Plymouth may impose by ordinance a sales and
1.10use tax of up to one-half of one percent for the purposes specified in subdivision 2. Except
1.11as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
1.12govern the imposition, administration, collection, and enforcement of the tax authorized
1.13under this subdivision.
1.14 (b) The city of Plymouth must adopt a resolution indicating its approval of the tax by
1.15the later of June 30, 2025, or 30 days after enactment of this act. The contents of the
1.16resolution must meet the requirements of section 297A.99, subdivision 2, paragraph (a),
1.17clauses (1) to (5).
1.18 Subd. 2.Use of sales and use tax revenues.The revenues derived from the tax authorized
1.19under subdivision 1 must be used by the city of Plymouth to pay the costs of collecting and
1.20administering the tax and paying for the following projects in the city, plus associated costs
1.21related to the issuance of bonds used to finance all or part of the following projects:
1Section 1.
REVISOR EAP/LJ 25-0186301/24/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 511
NINETY-FOURTH SESSION
Authored by Klevorn, Greene, Falconer, Carroll, Rehm and others02/13/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 (1) $45,000,000 for improvements to the Plymouth Ice Center, including construction
2.2of the adjacent City Center public parking ramp;
2.3 (2) $40,000,000 for improvements to the Plymouth Community Center, including
2.4construction of a permanent fieldhouse structure; and
2.5 (3) $35,000,000 for construction of and improvements to Plymouth regional sports
2.6complexes.
2.7 Subd. 3.Bonding authority.(a) The city of Plymouth may issue bonds under Minnesota
2.8Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
2.9subdivision 2 and approved by voters as required under Minnesota Statutes, section 297A.99,
2.10subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this
2.11subdivision may not exceed $120,000,000, plus an amount applied to the payment of the
2.12costs of issuing the bonds. The bonds may be paid from or secured by any funds available
2.13to the city of Plymouth, including the tax authorized under subdivision 1. The issuance of
2.14bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
2.15275.61.
2.16 (b) The bonds are not included in computing any debt limitation applicable to the city
2.17of Plymouth. Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
2.18of and interest on the bonds is not subject to any levy limitation. A separate election to
2.19approve the bonds under Minnesota Statutes, section 475.58, is not required.
2.20 Subd. 4.Termination of taxes.Subject to Minnesota Statutes, section 297A.99,
2.21subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 20 years
2.22after the tax is first imposed, or (2) when the city council determines that the amount received
2.23from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
2.24projects approved by voters as required under Minnesota Statutes, section 297A.99,
2.25subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
2.26of any bonds authorized under subdivision 3, including interest on the bonds. Except as
2.27otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
2.28any funds remaining after payment of the allowed costs due to the timing of the termination
2.29of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the
2.30general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
2.31if the city so determines by ordinance.
2.32 EFFECTIVE DATE.This section is effective the day after the governing body of the
2.33city of Plymouth and its chief clerical officer comply with Minnesota Statutes, section
2.34645.021, subdivisions 2 and 3.
2Section 1.
REVISOR EAP/LJ 25-0186301/24/25