HF387 (Legislative Session 94 (2025-2026))
Blaine; certain special tax impositions authorized.
AI Generated Summary
This bill allows the city of Blaine, Minnesota to impose special taxes on certain business activities within a specific area of the city known as the 105th Redevelopment Area. The proposed taxes include:
- Up to a 3% tax on the gross receipts from food and beverages sold by restaurants or refreshment places.
- Up to a 3% tax on the gross receipts from lodging provided by hotels with more than 50 rooms, for stays shorter than 30 days.
- Up to a 3% tax on the gross receipts from admission fees to places of amusement or athletic events, and for the use of amusement devices within the area.
The revenue generated from these taxes can only be used for capital improvements within the 105th Redevelopment Area. This includes paying for the construction and maintenance of the facilities and equipment, as well as other related costs. The city has the authority to issue bonds to fund these projects, and these bonds are not subject to certain state debt limits.
The bill also clarifies that the taxes will be collected by the state on behalf of Blaine and will follow the same regulations as state-level taxes. The special taxes set by this bill cannot be terminated before January 1, 2055.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 12, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Authorizes new local taxes on certain transactions within Blaine."
],
"removed": [],
"summary": "This bill allows the city of Blaine to impose special taxes, overriding provisions from section 477A.016.",
"modified": [
"Overrides certain state provisions regarding local taxation."
]
},
"citation": "477A.016"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Section 469.190 is referenced to limit concurrent local lodging taxes in Blaine.",
"modified": [
"Limits combined state and local lodging taxes to a maximum of six percent."
]
},
"citation": "469.190"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Section 475.61 is cited regarding bond levy taxes related to the bill.",
"modified": [
"Ensures tax levies for bond payments are not subject to levy limitations."
]
},
"citation": "475.61"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section is mentioned for tax collection and enforcement provisions aligning with state taxes.",
"modified": [
"Aligns local tax collection processes with those of state sales taxes."
]
},
"citation": "297A"
}
]