MN HF736

Modifies the approval date for Sartell's food and beverage tax from November 3, 2020 to a general election or special election held before that date, with voter approval required.

Authorizes Sartell to impose a sales tax of up to 1.5 percent on gross receipts from food and beverages sold by restaurants and places of refreshment located within the city, including retail on-sale of intoxicating liquor and fermented malt beverages.

Requires tax proceeds to fund capital or operational costs for new and existing recreational facilities and related amenities within the city, including debt service on bonds issued for construction and improvement projects.

Limits the tax duration to five years after initial imposition.

Permits Sartell to contract with the state commissioner of revenue to administer, collect, and enforce the tax under Minnesota Statutes sections 270C.171 and 297A.99.