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S.F. No. 521 - North Mankato food and beverage tax authorization
Author: Senator Nick A. Frentz
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 15, 2017


This bill authorizes North Mankato to impose by ordinance a sales tax of up to one percent on gross receipts of sales of food and beverages by a restaurant or place of refreshment in the city, including retail on-sales of alcoholic beverages. The definition of "restaurant or place of refreshment" would be defined by city resolution.  The tax would be used to finance operation, maintenance, and capital expenses for the Caswell Park Regional Sporting Complex and costs related to regional tourism events.

Effective the day after the city files its approval with the Secretary of State.

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