Wayzata; food and beverage tax imposition authorized.

HF 3361 authorizes the city of Wayzata to impose a 1% sales tax on restaurant and food/beverage sales (including liquor) within its limits. This tax would directly affect restaurants and food service businesses operating in Wayzata. Proceeds must be used exclusively for city parks operations/maintenance, public safety programs, and downtown business attraction efforts. The city may choose to collect the tax itself or partner with the state revenue commissioner for administration.