MN HF1535

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

Tax proceeds must be used to pay expenses for city parks operation and maintenance, public safety for a regional destination, and downtown business attraction and retention.

Authorized capital expenses include securing or paying debt service on bonds issued to finance park capital improvements.

The city may enter into an agreement with the commissioner of revenue to administer, collect, and enforce the tax, with collection provisions under Minnesota Statutes section 297A.99 applying if the commissioner agrees.

The provision becomes effective the day after the city of Wayzata's governing body and chief clerical officer comply with Minnesota Statutes section 645.021, subdivisions 2 and 3.