MN HF3949

Counties outside the metropolitan transportation area must obtain voter approval at a general election before imposing a transportation sales tax of up to one-half of one percent on retail sales and uses.

Counties may also impose a $20 excise tax per motor vehicle purchased or acquired from retail motor vehicle dealers within their jurisdiction, subject to the same voter approval requirement.

If a county seeks to increase the rate or extend the duration of an existing transportation tax, it must receive voter approval at a general election before implementing the change.

For joint powers agreements involving multiple counties, each county must hold a separate election, and the tax may only be imposed in counties where voters approved it.

The amendment becomes effective the day following final enactment.