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2005_0620_Packet
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2005_0620_Packet
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9/14/2009 10:02:48 AM
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Roseville City Council
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ATTACHMENT 6 <br />.�� �.� Overview Memo re: Local Sales and Use Tax <br />� � <br />Memo <br />To: Mayor and Council, <br />Neal Beets, City Manager <br />From: Chris Miller, Finance Director <br />Date: February 20, 2004 <br />Re: Overview of the Department of Revenue's Report on Local Sales and Use Taxes <br />Back,�round <br />As an outcome of the 2003 Legislative Session, the Minnesota Department of Revenue was <br />directed to prepare a report that examined the history of the local option sales tax, and its <br />underlying principles and policy issues. <br />The Report was completed and delivered to the Legislature on January 30, 2004. Copies of the <br />report can be found on the Department of Revenue's website at rvr�vw.t�les.state.nin.us. <br />A brief overview ot`th� report is provided below. <br />Overview <br />History of the Local 0�tion Sales Tax <br />The report notes that Minnesota is a relative newcomer to state and local taxes especially the <br />local sales tax. Minnesota enacted a statewide sales tax in 1967, becoming the second-to-last <br />state to do so. In 1971, the legislature enacted some sweeping tax reforms which became widely <br />known as the 'Minnesota Miracle'. The reforms were designed to generate more monies at the <br />State level that could then be distributed to local governments in the form of'State aid', based on <br />certain criteria including local "need". <br />Because the reforms were designed to better equalize wealth across a broad region, State Leaders <br />realized that it had to restrict local government's ability to levy sales tax independently. As a <br />result, as part of the 1971 reform package, the Legislature enacted a prohibition against new or <br />increased local taxes on sales or income. At the time of the 1971 prohibition, five Minnesota <br />cities had already adopted local sales taxes, they included: Minneapolis, St. Paul, Duluth, <br />Rochester, and Bloomington. Enabling legislation is now required to implement a local sales <br />tax. <br />Beginning in the early 1990's and in response to continued pressure for alternatives to local <br />property taxes, the number of requests for special legislation to enact local sales taxes increased <br />dramatically. Today, 1 i local jurisdictions have a local sales tax. They include: <br />Cook County Minneapolis St. Cloud <br />Duluth New Ulm St. Paul <br />Hermantown Proctor Two Harbors <br />Mankato Rochester <br />ATTACHMENT 6 <br />Overview Memo re: Local Sales and Use Tax <br />
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