Local General Sales Taxes Authorized by Special Legislation
Taxes That Were Imposed and Have Expired
Cook County
| Initially authorized |
Laws 1993, ch. 375, art. 9, sec. 45 |
| Date imposed |
January 1, 1994 |
| Additional legislative action |
Laws 1997,
ch. 231, art. 7, sec. 36 |
| Tax authorized |
A sales tax of up to 1 percent of sales made in the
county. No complementary use tax was authorized. |
| Required city action to impose the tax |
The tax needed to be approved by voters at a
general or special election by December 1, 1993. |
| Allowed use of the tax proceeds |
The 1993 law allowed up to $4 million in bonds
for expansion and improvement of the North Shore hospital to be paid from tax proceeds. The
1997 law allowed an additional $2.2 million in bonds to be funded from the tax to pay for
improvements to the North Shore care facility as well as additional improvements to the
hospital. |
| Tax administration |
The tax is collected by the Commissioner of
Revenue with the state sales tax. The tax revenue are returned to the county on a quarterly basis, net
the cost to the state of collecting and administering the tax. |
| Date expired |
March 31, 2008 |
| Miscellaneous |
A complementary use tax was imposed within
the county beginning January 1, 2000, as required under
Minnesota Statutes sec. 297A.99. |
Fergus Falls (2012-2016)
| Initially authorized |
Laws 2011, 1st spec. sess., ch. 7, art. 4, sec. 11 |
| Date imposed |
January 1, 2012 |
| Amount collected in CY 2016 |
$1,290,648 |
| Tax authorized |
A sales and use tax of one-half of 1 percent. |
| Required city action to impose the tax |
The majority of voters approved the tax at the
November 2, 2010 general
election. |
| Allowed use of the tax proceeds |
The proceeds of the tax imposed must be used to pay for the
costs of acquisition and betterment of a regional community ice arena facility,
up to a maximum of $6.6 million. |
| Tax expiration |
The tax expired on December 31, 2016. |
Owatonna
| Initially authorized |
Laws 2006, ch. 259, art. 3, sec. 12 |
| Date imposed |
April 1, 2007 |
| Additional legislative action |
Laws 2009, ch. 88, art. 4,
sec. 20 |
| Tax authorized |
A sales and use tax of one-half of 1 percent;
also a $20 per vehicle excise tax on motor vehicles sold by licensed
dealers in the city. |
| Required city action to impose the tax |
The tax had to be approved by the majority of
the city voters at the 2006 general election. |
| Allowed use of the tax proceeds |
Transportation projects included in the 2004
U.S. Highway 14-Owatonna Beltline Study; regional parks and trail
development; the West Hills Complex plan, including library and fire
station, as adopted by the city council on January 17, 2006. In 2009, the
city was granted authority to divert $1.5 million earmarked for the
original transportation project to another road project. |
| Tax administration |
The tax is collected by the Commissioner of
Revenue with the state tax, as provided under
Minnesota Statutes,
sec. 297A.99. |
| Tax expiration |
The tax expires at the earlier of (1) ten
years, or (2) when the amount raised is sufficient to fund the $12.7 million
in bonds authorized to fund the indicated projects. |
| Date expired |
June 30, 2011 |
Willmar (1994-2001)
| Initially authorized |
Laws 1997, ch.
231, art. 7, sec. 36 |
| Date imposed |
January 1, 1994 |
| Tax authorized |
A sales and use tax of up to one-half of 1
percent and a $20 per vehicle excise tax on vehicles sold by licenses
dealers in the city. |
| Required city action to impose the tax |
The tax was proposed by voters at the 1996
general election prior to the authority being granted. |
| Allowed use of the tax proceeds |
Revenues had to be used to repay up to $4.5
million in bonds for construction and improvement of library facilities. |
| Tax administration |
The tax would have been collected by the
Commissioner of Revenue with the state tax as provided under
Minnesota Statutes sec. 297A.99. |
| Tax expiration |
The tax is terminated when revenues are
sufficient to pay the $4.5 million in bonds. |
| Date expired |
December 31, 2001 |
Willmar (2006-2013)
| Initially authorized |
Laws 2005, 1st spec. sess., ch. 3, art. 5, sec. 42
|
| Date imposed |
January 1, 2006 |
| Amount collected in CY 2013 |
$429,176; Last full year CY 2012, $2,064,924 |
| Tax authorized |
A sales and use tax of one-half of 1 percent |
| Required city action to impose the tax |
The majority of city voters approved the tax
at the November 2, 2004, general election, before the tax was authorized. |
| Allowed use of the tax proceeds |
The revenues must fund completion and
expansion of the airport/industrial park; construction of hiking and biking trails
and a
connection between the Blue Line and civic center buildings; and purchase of a
portion of the Willmar regional treatment center campus. |
| Tax administration |
The tax is collected by the Commissioner of
Revenue with the state tax, as provided under
Minnesota Statutes
sec. 297A.99. |
| Date expired |
March 31, 2013 |
Winona
| Initially authorized |
Laws 1998, ch. 389, art. 8, sec. 46 |
| Date imposed |
April 1, 1999 |
| Tax authorized |
A sales tax of up to one-half of 1 percent;
also a $20 per motor vehicle excise tax on motor vehicles sold by licensed
dealers in the city. |
| Required city action to impose the tax |
The majority of the city voters had to approve
the tax in the 1998 general election. |
| Allowed use of the tax proceeds |
Revenues must be used by the city to pay all
or part of the capital and administrative costs of dredging Lake Winona,
including paying debt service on bonds or other obligations issued to
finance the project. |
| Tax administration |
The tax is collected by the Commissioner of
Revenue with the state tax, as provided under
Minnesota Statutes
sec. 297A.99. |
| Date expired |
December 31, 2002 |
| Miscellaneous |
In 1998, the legislature began adding the
requirement that the referendum on the related bonds state that although
the sales tax was pledged to pay the bonds, the bonds were still general
obligation bonds, guaranteed by the city's property taxes. |
August 2018