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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