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Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.9905. Use of local tax revenues by cities of the first class

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Notwithstandingsection 297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amount needed to fund the uses authorized in the special law, the city may expend the excess revenue from the tax to fund other capital projects of regional significance.

(b) For purposes of this section:

(1) “city of the first class” has the meaning given insection 410.01; and

(2) “capital project of regional significance” means construction, expansion, or renovation of a sports facility or convention or civic center that meets the requirements ofsection 297A.71, subdivision 44, paragraph (a).

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Cite this article: FindLaw.com - Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.9905. Use of local tax revenues by cities of the first class - last updated January 01, 2025 | https://codes.findlaw.com/mn/excise-and-sales-taxes-ch-296-299/mn-st-sect-297a-9905/

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