1.1 	A bill for an act
1.2 	relating to taxation; modifying local government taxing authority; expanding the 
1.3 	limitation on excise taxes and fees;amending Minnesota Statutes 2018, section 
1.4 	477A.016.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 477A.016, is amended to read:
1.7 	477A.016 NEW TAXES PROHIBITED.
1.8 	(a) No county, city, town or other taxing authority shall increase a present tax or impose 
1.9 	a new tax on sales or income.
1.10 	(b) No county, city, town, or other taxing authority shall increase a present excise tax 
1.11 	or fee or impose a new excise tax or fee on either:
1.12 	(1) the manufacture, distribution, wholesale, or retail sale of food, based on volume of 
1.13 	product sold, product sales value, or the type of product manufactured, distributed, or sold; 
1.14 	or
1.15 	(2) any container used for transporting, protecting, or consuming food.
1.16 	(c) For purposes of this section:
1.17 	(1) "food" has the meaning given in section 34A.01, subdivision 4; and
1.18 	(2) "container" means a bottle, cup, can, bag, or other packaging that is made from 
1.19 	plastic, aluminum, glass, cardboard, or other material.
2.1 	(d) This section does not apply to reasonable license fees lawfully imposed by a county, 
2.2 	city, town, or other licensing authority in the exercise of its regulatory authority to license 
2.3 	a trade, profession, or business.

2.4 	EFFECTIVE DATE. This section is effective the day following final enactment.