City Council Meeting Date: June 12, 2018
To: Mayor and City Council
From: Ben Martig, City Administrator
Title
Review of Resolution of the City of Northfield Relating to the Imposition of a Sales and Use Tax and the Issuance of Bonds for Purposes of a Civic Center and Certain Parks, and Trails and Recreational Facilities and Calling a Special Election Theron.
Body
Action Requested:
Discussion only.
Summary Report:
Staff has worked with bond counsel on completing an updated draft resolution and vote question for further review at the Work Session. It is attached for your review and information.
Staff is working on a summary PowerPoint presentation to share at the meeting. City Administrator Martig and Director of Public Works/City Engineer Bennett will be presenting.
The following memo provides some additional information related to the resolution:
Summary information on local sales and use tax authority in Minnesota
Generally, local governments must obtain approval from the Legislature before starting any local sales and use tax. (See Minnesota Statutes 297A.99 and 477A.016)
In order to impose a general local sales and use tax, the local government must receive authorization through the Legislature. To receive this authorization, you must complete the following steps:
1. The governing body must pass a resolution that states the:
a. proposed tax rate
b. intended use of the revenue
c. amount of revenue to be raised
d. anticipated expiration date
2. The proposed tax must be passed by a majority vote at a general election.
a. The election must be held at least 90 days after the resolution was passed.
b. The political subdivision cannot spend money to advertise or promote the proposed tax although it may disseminate information included in the resolution.
3. The proposed tax must pass through legislation as a special law that authorizes the imposition of the tax.
Note: All general local sales and use tax must be administered by the Department of...
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