Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3361 • 2026
Wayzata; food and beverage tax imposition authorized.
Wayzata; food and beverage tax imposition authorized.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-02-17
House
Introduction and first reading, referred to Taxes
Official Summary Text
Wayzata; food and beverage tax imposition authorized.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; local sales and use; authorizing the city of Wayzata to impose a food and beverage tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin CITY OF WAYZATA FOOD AND BEVERAGE TAX. new text end new text begin Subdivision 1. new text end new text begin Food and beverage tax authorized. new text end new text begin Notwithstanding Minnesota Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the city of Wayzata may, by ordinance, impose a sales tax of up to one percent on the gross receipts on all sales of food and beverages by a restaurant or place of refreshment, as defined by resolution of the city, that are located within the city. For purposes of this section, "food and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages. new text end new text begin Subd. 2. new text end new text begin Use of proceeds from tax. new text end new text begin (a) The proceeds of any tax imposed under subdivision 1 shall be used by the city to pay all or a portion of the expenses of: new text end new text begin (1) operation, maintenance, and capital improvement expenses for city parks; new text end new text begin (2) operation and capital improvement expenses related to providing public safety; and new text end new text begin (3) costs related to downtown business attraction and retention. new text end new text begin (b) Authorized capital expenses include securing or paying debt service on bonds or other obligations issued to finance the construction of capital improvements to city parks or public safety facilities. new text end new text begin Subd. 3. new text end new text begin Collection, administration, and enforcement. new text end new text begin If the city desires, it may enter into an agreement with the commissioner of revenue to administer, collect, and enforce the tax authorized under subdivision 1. If the commissioner agrees to collect the tax, the provisions of Minnesota Statutes, section 297A.99, related to collection, administration, and enforcement apply. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective the day after the governing body of the city of Wayzata and its chief clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3. new text end