Bill > HF3813

This bill authorizes Waseca County to impose a local sales and use tax of up to three-eighths of one percent, provided it is approved by voters. The revenues generated from this tax are designated for collecting and administering the tax itself, and for financing the construction of a new judicial center, with a limit of $45,000,000 plus associated bonding costs. The county can issue bonds to cover these project costs, and these bonds are not subject to certain debt limitations or a separate voter approval for their issuance. The sales tax will automatically expire either 30 years after it is first imposed or when the county determines that enough funds have been collected to cover the project costs and any related bonding expenses, with any remaining funds going to the county's general fund. The bill references Minnesota Statutes, section 477A.016, which generally restricts local sales taxes, and section 297A.99, which outlines procedures for imposing local sales taxes, including voter approval and tax administration.

Budget and Finance

https://www.revisor.mn.gov/bills/94/2026/0/HF/3813/