Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF5118: Certain jurisdictions authorization to impose various taxes
Status: In committee, April 14, 2026
What the bill says
A bill for an act relating to taxation; authorizing certain jurisdictions to impose various taxes. new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Definitions.] new text end new text begin [ADDED: (a) For purposes of this section, the following terms have the meanings given.] new text end new text begin [ADDED: (b) "City of the first class" has the meaning given in Minnesota Statutes, section 410.01.] new text end new text begin [ADDED: (c) "Commissioner" means the commissioner of revenue.] new text end new text begin [ADDED: (d) "Eligible jurisdiction" means:] new t.
From the introduced text, April 13, 2026:
A bill for an act relating to taxation; authorizing certain jurisdictions to impose various taxes. new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Definitions.] new text end new text begin [ADDED: (a) For purposes of this section, the following terms have the meanings given.] new text end new text begin [ADDED: (b) "City of the first class" has the meaning given in Minnesota Statutes, section 410.01.] new text end new text begin [ADDED: (c) "Commissioner" means the commissioner of revenue.] new text end new text begin [ADDED: (d) "Eligible jurisdiction" means:] new text end new text begin [ or] new text end new text begin [ADDED: (2) any city of the first class located in the metropolitan area.] new text end new text begin [ADDED: (e) "Metropolitan county" has the meaning given in Minnesota Statutes, section 473.121, subdivision 4.] new text end new text begin [ADDED: (f) "Resident" has the meaning given in Minnesota Statutes, section 290.01, subdivision 7, except that "eligible jurisdiction" applies instead of "Minnesota."] new text end new text begin [ADDED: Subd. 2.] new text end new text begin [ authorization.] new text end new text begin [ADDED: (a) Notwithstanding Minnesota Statutes, sections 477A.016, 297A.99, or any other law, ordinance, or city charter provision to the contrary, an eligible jurisdiction may impose …