MN HF3308

Authorizes the city of Waite Park to impose a local sales and use tax of up to one-half of one percent, subject to voter approval at a general election.

Requires the city to adopt a resolution before imposing the tax that includes the proposed tax rate, intended use of revenues, estimated yearly revenue, and length of time the tax will be in effect.

Restricts use of tax revenues to paying costs of tax collection and administration, and funding local law enforcement, fire department, and first responder services.

Allows the city to terminate the tax by ordinance at any time.

Becomes effective the day after the city complies with Minnesota Statutes section 645.021, subdivisions 2 and 3.