MN SF1470

City of Wayzata may impose a sales tax of up to one percent on gross receipts from food and beverage sales at restaurants and places of refreshment located within the city, as defined by city resolution.

Tax applies to retail on-sale of intoxicating liquor and fermented malt beverages in addition to food and beverages.

Tax proceeds must be used for operation, maintenance, and capital expenses for city parks; operation costs for public safety at a regional destination; and downtown business attraction and retention costs.

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

City may enter into an agreement with the commissioner of revenue to administer, collect, and enforce the tax, with Minnesota Statutes section 297A.99 applying to collection and enforcement.