This bill modifies the requirements for counties related to the transportation sales and use tax in Minnesota. It amends several sections of the Minnesota Statutes to allow for a deduction from sales tax proceeds, specifically addressing the costs associated with administering and collecting the tax. The bill introduces new provisions that require the commissioner to deduct an amount from the tax proceeds that includes the costs of maintaining a necessary database for local sales tax collections and any required deductions under a specified section.

Additionally, the bill mandates that metropolitan counties imposing these taxes submit a detailed report to legislative committees every even-numbered year, which includes historical and projected sales tax collections and expenditures across various transportation categories. It also establishes penalties for counties that fail to submit the required report on time, including a $10,000 deduction from their quarterly proceeds remittance until compliance is achieved. These changes aim to enhance transparency and accountability in the use of transportation sales tax revenues.

Statutes affected:
Introduction: 297A.99, 297A.993