WeVote
Log In

Bill

Bill

SF 4606

Sherburne County authorization to impose a local sales and use tax

2025-2026 Regular Session Introduced by Andrew Mathews and 1 co-sponsor

Sherburne County would be authorized to impose a local sales tax to fund infrastructure, public safety, and other county services with proceeds overseen and possibly subject to vot

Referred to Taxes
#citiesandtowns-specific #taxation #taxation-salesanduse
0
WeVote Research Nonpartisan
Bill Summary · SF 4606

Bill Summary — SF 4606 (Minnesota, 2025-2026 Session)

Title

Sherburne County authorization to impose a local sales and use tax

Purpose and Intent

SF 4606 would authorize Sherburne County to impose a local sales and use tax. The bill is intended to provide a dedicated revenue source for county-level governmental needs, typically related to funding infrastructure, public safety, or other county services. The measure establishes the framework for collection, use of proceeds, oversight, and voter considerations necessary for a countywide sales and use tax.

Key Provisions (Overview)

  • Authorization: Grants Sherburne County the authority to adopt a local sales and use tax within the county boundaries.
  • Tax Base and Rates: The bill would specify the taxable goods and services subject to the local tax and the rate(s) applicable. (Note: Specific rate and taxable item details would be defined in the bill text; the summary reflects the general structure typical for county local taxes.)
  • Use of Proceeds: Proceeds from the local tax would be dedicated to designated county projects or fund categories as defined in the act, such as:
    • Infrastructure improvements (roads, bridges, transportation systems)
    • Public safety and emergency services
    • Facilities and capital improvements
    • Other county-approved purposes
  • Administration and Collection: Procedures for administering and collecting the tax, including who is responsible, how returns are filed, and the enforcement mechanisms.
  • Allocation and Oversight: How revenues are allocated (e.g., into a separate fund or accounts) and any reporting, auditing, or oversight requirements to ensure proceeds are used as stated.
  • Voter Approval (If Required): The bill may include provisions for local vote or referendum to approve the tax within Sherburne County, outlining the process, thresholds, and timelines if a public vote is mandated.
  • Duration and Sunset (If Applicable): Any term length for the authority, renewal processes, or sunset clauses if the tax is not extended.
  • Protection and Compliance: Provisions to ensure compliance with state tax law and to prevent duplication with state or neighboring jurisdiction taxes.
  • Effective Date: When the authority becomes effective and when the tax could first be collected, subject to any necessary approvals or ballots.

Who It Affects

  • Sherburne County residents and businesses: Indirectly affected through the local sales and use tax burden on taxable transactions.
  • County government: Receives a new revenue source to fund prioritized projects and services.
  • Local merchants and retailers: Responsible for collecting the local tax at the point of sale and remitting to the county as specified.
  • Voters (if a referendum is required): May have the opportunity to approve or reject the tax through a local vote.

Procedural and Timeline Aspects

  • Current Status: Introduction and first reading on March 18, 2026; referred to the Taxes committee.
  • Next Steps: If advanced, the bill would proceed through committee considerations, potential amendments, and floor debate. If a voter referendum is required, timelines would align with election schedules for Sherburne County.
  • Coordination with State Law: Compliance checks to ensure alignment with Minnesota state statutes governing local sales taxes, exemptions, and revenue administration.

Notes

  • The summary reflects typical elements of a county-local sales tax bill. The exact rate, eligible uses, sunset provisions, and voter requirements would be specified in the full text of SF 4606.
  • Co-sponsors include Aric Putnam and Andrew Mathews. The bill was introduced March 18, 2026, and referred to Taxes.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.