S.F. No. 2852 - Local Sales Tax Requirements

• Prohibits political subdivisions from advertising or expending funds to promote local sales tax referendums, limiting spending to conducting referendums, disseminating information, conducting public forums, and providing factual data on tax impacts.

• Requires political subdivisions seeking new or modified local sales taxes to adopt annual resolutions not more than 90 days before submitting applications, detailing up to five capital projects with specific funding amounts and timelines.

• Establishes a "nexus" requirement mandating that at least two of five criteria are met demonstrating nonresident users will significantly benefit from the project (e.g., unique characteristics, regional significance, capacity for visitor volumes).

• Modifies ballot presentation requirements to allow voters to approve or reject individual projects separately, with tax termination dates reduced proportionately if any project fails voter approval.

• Effective dates set as the day following final enactment for all three amended subdivisions of Minnesota Statutes section 297A.99.