MN HF3765

Authorizes the city of Detroit Lakes to impose a sales tax of one-half of one percent on gross receipts of food and beverages sold by restaurants and places of refreshment located within the city.

Authorizes the city of Detroit Lakes to impose a tax of one-half of one percent on gross receipts from admission to entertainment events (including theaters, concerts, and sporting events) located within the city.

Requires tax proceeds to fund control of flowering rush infestation, construction and improvement of bike trail facilities, parking improvements near public facilities, and redevelopment of areas returned to the city from Highway 10 realignment.

Taxes expire when the city determines sufficient revenues have been raised to finance the authorized projects, including amounts to prepay principal, interest, and premiums on any issued bonds.

City may contract with the commissioner of revenue to administer, collect, and enforce the taxes under Minnesota Statutes, section 297A.99.