Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
SF4864 • 2026
Chisago County authorization to impose a local sales and use tax
Chisago County authorization to impose a local sales and use tax
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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2026-03-25
House
Introduction and first reading
Official Summary Text
Chisago County authorization to impose a local sales and use tax
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; sales and use; authorizing Chisago County to impose a local sales and use tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin CHISAGO COUNTY; TAXES AUTHORIZED. new text end new text begin Subdivision 1. new text end new text begin Sales and use tax authorization. new text end new text begin Notwithstanding Minnesota Statutes, sections 297A.99, subdivisions 2, paragraph (a), clauses (2), (4), and (5), and 3, and 477A.016, or any other law, ordinance, or city charter, Chisago County may impose by ordinance a sales and use tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement of the tax authorized under this subdivision. The tax authorized under this subdivision is in addition to any local sales and use tax imposed under Minnesota Statutes, section 297A.993, or any other special law. new text end new text begin Subd. 2. new text end new text begin Use of sales and use tax revenues. new text end new text begin Notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (d), the revenues derived from the tax authorized under subdivision 1 must be used by Chisago County to pay the costs of collecting and administering the tax, and for projects and costs allowed under Minnesota Statutes, section 297A.993, subdivision 2, as well as the associated bond costs for any bonds issued under subdivision 3. new text end new text begin Subd. 3. new text end new text begin Bonding authority. new text end new text begin (a) Chisago County may issue bonds under Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the projects and costs authorized in subdivision 2. new text end new text begin (b) The bonds may be paid from or secured by any money available to the county, including the tax authorized under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61. new text end new text begin (c) The bonds are not included in computing any debt limitation applicable to the county. Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on the bonds is not subject to any levy limitation. A separate election to approve the bonds under Minnesota Statutes, section 475.58, is not required. new text end new text begin Subd. 4. new text end new text begin Termination of taxes. new text end new text begin The county may terminate the tax imposed under subdivision 1 by ordinance. 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 Chisago County and its chief clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3. new text end