- **Legislative Expiration**: The city’s authorization for the sales tax, granted in 2023, expires after 2024. Minnesota law requires that the election for imposing the tax occur within two years of authorization. If the city wants to try for a new referendum beyond 2024, it would need to seek new legislative approval.
- **Moratorium on New Sales Tax Requests**: A temporary moratorium, enacted in 2023, prohibits any new local sales tax requests until after May 31, 2025. This means that the earliest opportunity for the city to request a new sales tax authorization would be in the 2026 legislative session, subject to legislative approval and any new requirements.
- **Funding Repairs and Maintenance**: If the local sales tax is not approved, the city will need to cover maintenance and repairs of the existing facility through its budget. Any ongoing maintenance costs or major repairs would rely on city funding instead of revenue from the proposed sales tax.
This slide underscores the potential delay and challenges the city would face in securing funding for necessary repairs without the sales tax approval.