CC_Minutes_2002_0325 - Laserfiche WebLink

Home

~~ € E F F [ ~ F... ~? C ~ t C ~ ~ t. E k f. ~ E ~. !.. ,~ ~ `, ,! f { [ ~ ~ :. ~ l~ ~ 4 \.: ` 1 ~.. } ~ ~ C i 4. 3 t ~.... ~ ~ ~t ...! S i. L E f l 6.. f. p E V 1. « f € € ~.. E ~ l 4~ ~'. ,` ~ f ~.. E ~ 4 F ~ l ~ ~ ~i ~~ C t f i'~~ 29'~~.~~9 Local sales tares. Su~:>d:i.visiorz ~. ~uthari~ation; scopes (a} ~ pol.i.tica:~- su~e.~t.~~F~s? on of t rz.z.s state may ~.m~ose a general. sales tax ~ f pe~E~€EE~.tted by spec2r~i.. 1a~~r or ? ~ the po.1 ~.t:zca.l. sub~~_v~.~;~_or~ enacted arzd imposed the t~.~=e before the effective date of section .,.:..~~~ and i f_s predecessor pro~.xisior~. (b} ~ his section governs the :impos i.ti_on o:f: a genera.I sales ta1~c by the politicali. .:subdivision. eihe ~ro~risi~,;ns of thi s sectior. preempt the prc3~ri~sion.s of: arty speci_a:~ ~.a~F~=: ( ;. } enacted before ~Iune ~' , 199`? , or (2) enacted on or af:~ter furze 2 , 1997 , that does not e.~pl:ici.t:_1y e~_:empt the special la~•r p.~c~~,~.~..:~:iorz fr.c~€~ t.rzi.s secti.oz~'s z:-ules by reference. (c} `T'his section does not apply to or preempt a sa:I.es tax on crcotor vehicles or a spec:i_a1. excise tax on motor vehicles . Subd. 2. Local resolution before application far autlaarity. T~efore the governing body of a political subdi,~Tisi_on requests legislative approval of a special law for a local sales ta:~ that is administered under this section, it shall adopt a resolution indicating its approval of the tax. the resolution must include, at a minimum, information on the proposed tax rate, how the revenues ~•~ill be used, the total revenue that will be raised before the tax expires, and the estimated length of time that the tax ~~~rill be i_rz effect . `T'his subdivision applies to Local laws enacted after ~7une 30, 1998. Subd. 3. ~tequirements far adogtian, use, termination. (a} Lmpositi_on of a loea?. sa~_es tax is subject to approvaE_ by voters of the political subdivision at. a general election. (b} The proceeds of the ta:~ must be dedicated exclusively. to payment of the cost of a specific capital improvement ~,~rhich is designated at least 9C days before the referendum on i_€nposition of the tax is conducted. (c} 7'he tax €z7ust te~_rr~ir~ate after tt.e imp~-o~J°ement designated under paragraph (b} has been comp~_eted. (d} fitter a sales tax imposed by a political subdi.visi.on has expired or beer: terminated, the political subdi,vTision is prohibited. from imposing a local sales tax for a period of one year. Notwithstaz-zdiz~zg s~~z.bdivision 13, this paragraph applies to all local sales taxes in effect at the time of or imposed after ~~tay 26, 1999. Subd. 4. `~a~ based (a} The tax applies to sales taxable under this chapter that occur ~•aithin the political subdivision. 1 1 /3 0/2001