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Rochester library (1995) and the Willmar library (1997) used the local sales tax for <br />funding, while the other 58 libraries used other funding sources, with most projects <br />using local bonding. Libraries in greater Minnesota may rely more on state funds. <br />Metropolitan area libraries largely bond and use county property tax money to <br />make the bond payments. <br />Similar observations can be made for municipal fire stations, airport expansions, <br />parks, and sewer projects. In other words, cities without local sales taxes undertake <br />the same types of projects as cities with local sales taxes, but fund them from <br />different sources. <br />Convention Centers <br />Funding civic/convention/community centers is a popular use of local sales taxes. <br />While these centers can vary substantially in size and expected uses, they are similar <br />when referring to a separate building or buildings to include meeting rooms for a <br />variety of uses often extending to tourism. <br />The list of proposed centers is substantial. A limited list is below, at right: <br />Similarly, the Mankato Civic Center and the <br />Rochester Civic Center used local sales tax funds <br />(previously imposed sales taxes). The Duluth <br />Entertainment and Convention Center likely <br />benefited from the Duluth general fund local <br />sales tax as well. <br />Centers in the top 15 cities, by population, <br />include the Minneapolis Convention Center, St. <br />Paul RiverCentre, Rochester Civic Center, Duluth <br />Entertainment and Convention Center, and the <br />Midwest Wireless Civic Center in Mankato. Other <br />venues among these 151arge cities include the <br />Bloomington Convention and Visitors Bureau, <br />Eagan Community Center, Coon Rapids Civic <br />Center, and St. Cloud Civic Center. <br />Convention centers <br />Convention centers proposed and/or authorized <br />City Authorized Use <br />Currently imposed local sales taxes: <br />Minneapolis Convention Center <br />New Ulm Civic/Community Center <br />Proctor Community Center <br />St. Paul Civic Center <br />Previously authorized but not enacted proposals: <br />Bemidji Convention Center <br />Detroit Lakes Community Center <br />Hutchinson Community Center <br />St. Cloud Area Central Minnesota Events Center <br />Thief River Falls Convention (Tourism) Center <br />Some cities do not have large-scale meeting facilities. Bloomington, for example, <br />refers convention business to St. Paul and Minneapolis while encouraging partici- <br />pants to stay in Bloomington near the airport. In contrast, Burnsville's convention <br />bureau lists 23 properties with 900 rooms, and Brooklyn Park offers public facilities <br />for meeting rooms. An Internet search identifies about 20 large-venue meeting <br />facilities in Minnesota with about half of them being private enterprises. The larger <br />casinos in the state provide auditoriums and meeting facilities as well. <br />The Office of Tourism at the Department of Employment and Economic Develop- <br />ment oversees approximately $8 million of lodging taxes allowed under MS. <br />469.190. Use of these monies is restricted; cities may fund a local convention or <br />tourism bureau for the purpose of marketing and promoting the city as a tourist or <br />convention center. The convention/tourism bureau often provides promotional and <br />sales support to local convention or civic centers, but little if any of these funds <br />would be used for capital expenditures. <br />In summary, funding for civic/convention/community centers for larger cities has <br />largely relied on local sales tax funds. However, some smaller cities that have used <br />other funding for their facilities, and private facilities are part of the market as well. <br />9 <br />