Subdivision 1. Definitions.
(a) For purposes of this section, the following terms have the meanings given.
(b) "Metropolitan Council" or "council" means the Metropolitan Council established by section 473.123 .
(c) "Metropolitan county" has the meaning given in section 473.121, subdivision 4 .
(d) "Metropolitan sales tax" means the metropolitan region sales and use tax imposed under this section.
Subd. 2. Sales tax imposition; rate.
Notwithstanding section 473.123, subdivision 1 , the Metropolitan Council must impose a metropolitan region sales and use tax at a rate of 0.25 percent on retail sales made in the metropolitan counties or to a destination in the metropolitan counties.
Subd. 3. Administration; collection; enforcement.
Except as otherwise provided in this section, the provisions of section 297A.99, subdivisions 4 , and 6 to 12a, govern the administration, collection, and enforcement of the metropolitan sales tax.
Subd. 4. Distribution.
Notwithstanding section 297A.94 , proceeds of the metropolitan sales tax are distributed:
(1) 25 percent to the state rent assistance account under section 462A.2095 ;
(2) 25 percent to the metropolitan city aid account in the housing assistance fund under section 477A.37 ; and
(3) 50 percent to the metropolitan county aid account in the housing assistance fund under section 477A.37 .