Hearings on Municipal Liquor Store Losses

Cities that operate a municipal liquor store must sometimes hold a public hearing about the store’s future. A hearing is required if the liquor store has experienced losses in two over the last three years. When calculating losses, do not include transfers or pension obligations of store employees, as required by Statement 68 of the Governmental Accounting Standards Board. 

This requirement is found in Minn. Stat. § 340A.602. The public hearing must be held within 45 days before the end of the fiscal year after the three-year period.  

For example, if a liquor store had losses in two years during the three-year period ending December 31, 2025, the city must hold a public hearing on or after November 16, 2026. 

For more information, see our Statement of Position on Municipal Liquor Store Hearings. 

Date this Avoiding Pitfall was most recently published: 11/1/2024