HF3361 • 2026

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.

Sponsor: Acomb
Last action: 2026-02-17
Official status: Introduction and first reading, referred to Taxes
Effective date: Not listed

Plain English Breakdown

The exact date when Wayzata can start collecting this new tax depends on local actions by the city's government, which are not specified in the provided source.

Wayzata Can Now Charge Food and Drink Tax

This law allows the city of Wayzata to impose a tax on food and beverage sales up to one percent for specific purposes.

What This Bill Does

Allows Wayzata to create a new tax of up to one percent on gross receipts from food and beverage sales by restaurants or places of refreshment within the city.
Requires the city to use collected taxes for expenses related to parks, public safety, and downtown business attraction and retention.

Who It Names or Affects

Restaurants and places that serve food and drinks in Wayzata will be taxed on their sales.
Residents of Wayzata who buy food and drinks at these establishments may pay more due to the tax.

Terms To Know

sales tax: A tax added to the price of goods or services when they are sold.
gross receipts: The total income from sales before any expenses are subtracted.

Limits and Unknowns

It is not clear how much money will be collected and what specific projects the city will fund with this tax.
The exact date when Wayzata can start collecting this new tax depends on local actions by the city's government.

Bill History

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