MN SF2761

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 Waite Park to adopt a local resolution before imposing the tax that includes the proposed tax rate, intended revenue uses, total yearly revenue projections, and estimated duration of the tax.

Directs tax revenues to be used for collecting and administering the tax, and for costs of local law enforcement, fire department, and first responder services.

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

Effective upon compliance with Minnesota Statutes section 645.021, subdivisions 2 and 3.