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'' <' <br />Tinn~uta. uus~ of ~r~s~~~tati~~~s <br />~s~a~-~~ ~pa~t~~~t <br />60th Mate Office f3uildin~~ <br />St. Paul, ~~~Il~ ~~ 1 >~ M <br />I'at I)altan, .Legislative ~~~nalyst <br />~~S 1-? }~- i~-~~- <br />~~l~date~I: I:)e~°:e~ttber 2~~(I() <br /> <br />Local governments are ge~~ez-ally prohibited by statute from ir~apasing sales taxes. <br />~ievertheless, the legislature has authorized, through special legislation, a number <br />of local sales taxes. These local taxes have differed significantly in their <br />characteristics and adn~~inistratio~~. In l X97, the legislature adopted ~~nodel <br />statutory language regarding inlpositio~~ a~~d administratial~~ of nevi and existing <br />local sales taxes. -F'l~lis infa~-~natian brief is divided into t~va sections-the first <br />summarizes tl~e codified nzles for local sales taxes, and tl~c second provides tables <br />of authorized local sales tars. This brief only covers the issue of general local <br />sales taxes,, liquor, restaurants lodging, a~~~d entertai~v~aent taxes are ~~at included. <br /> <br />fist®~-~t <br />In I q~7, the sales ta:~ advisory council, a gn-aup made up of legislators, administration staff, and <br />represer~tati~res of the business commu~~tity, recoa~znfer4ded that the legislature adopt model <br />statutory language far tl~e imposition and administration of local saps tars. The goal ~~fas to <br />create consistency in tl~e applicatiar~ of ne~~r and existing local taxes ~vhicl~ ~vauld { l) ease the <br />compliance casts far businesses located outside t11e taxing;urisdictian ~,vl~o were required to <br />collect the Iocal tax, and (2) simplify the I~epartme~lt of I~evel~ue's administration of these <br />individual tars. <br />Originally codified as 't~firl~~. `~t~~t.: ~c~?;'~ :~~, this sectio~z ~~~as rec©di~ed as part of a general sales tax <br />recoditication, effective ~eginnii~g with sales after J~z~~e 30a 2000. <br />