Minn. Stat. 297A.99 has been cited for the proposition that a referendum is 
required by law before imposition of a local sales tax.
 
The language is as follows:
 
"is subject to approval by 
voters of the political subdivision at a general election." 
 ------------
 
"Is subject to" does not necessarily mean "requires" a referendum.
 
It means that the Legislature may require Hennepin County to have a referendum 
before imposing the sales tax, but 297A.99 does not put an absolute requirement 
of having one.
 
I dont believe it is a case of the State Legislature granting an exception to 
an obvious rule as much as it is an interpretation of the actual statute.
 
Anthony Thompson
Standish
 
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