Minnesota § 297A.9905 USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS

Minnesota Statutes

§ 297A.9905 — USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS

Minnesota § 297A.9905

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.9905 (USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297A.9905 (2026).

Text

(a)Notwithstanding section297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amount needed to fund the uses authorized in the special law, the city may expend the excess revenue from the tax to fund other capital projects of regional significance.

(b)For purposes of this section:

(1)"city of the first class" has the meaning given in section410.01; and

(2)"capital project of regional significance" means construction, expansion, or renovation of a sports facility or convention or civic center that meets the requirements of section297A.71, subdivision 44, paragraph (a).

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(a) Notwithstanding section297A.99, or other general or special law or charter provision, if the revenues from any local tax imposed on retail sales under special law by a city of the first class exceeds the amount needed to fund the uses authorized in the special law, the city may expend the excess revenue from the tax to fund other capital projects of regional significance.
(b) For purposes of this section:
(1) "city of the first class" has the meaning given in section410.01; and
(2) "capital project of regional significance" means construction, expansion, or renovation of a sports facility or convention or civic center that meets the requirements of section297A.71, subdivision 44, paragraph (a).