Laserfiche WebLink
C H A R T E R E D <br />DATE: July 21, 2023 <br />Fifth Street Towers <br />150 South Fifth Street, Suite 700 <br />Minneapolis, MN 55402 <br />(612) 337-9300 telephone <br />(612) 337-9310 fax <br />http://www.kennedy-graven.com <br />Affirmative Action, Equal Opportunity Employer <br />MEMORANDUM <br />TO: Honorable Mayor and City Council Members <br />CC: Nyle Zikmund, City Administrator <br />FROM: Scott J. Riggs, City Attorney <br />Joseph L. Sathe, Assistant City Attorney <br />RE: Elections and Local Sales Tax <br />The purpose of this memo is to provide the City of Mounds View (the "City") with an overview of the <br />legal basis for holding an election in 2023, rather than 2024, on establishing a local sales tax within the <br />City, the risk of doing so in 2023, and the process for doing so. <br />I. Background <br />Minn. Stat. 297A.99 provides that "[i]mposition of a local sales tax is subject to approval by voters of <br />the political subdivision at a general election. The election must be conducted at a general election within <br />the two-year period after the governing body of the political subdivision has received authority to impose <br />the tax." The next City general election is in 2024. <br />II. Interpreting the Law <br />Minn. Stat. 297A.99 does not define or further clarify the term "general election" or the phrase "at a <br />general election." There are three possible ways to interpret this term/phrase: <br />1) At a city's general election. <br />2) At any general election. <br />3) At a general election at which all of the voters of the city are voting in a general election, but that <br />election is not the city's general election. <br />1) At A City's General Election. <br />This option is clearly allowed under the language of Minn. Stat. 297A.99. This is the safest option and <br />involves no risk. <br />MU210\315\886618.v5 <br />