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RES 25-33City of Elk River City of Elk River City Council Resolution 25-33 A Resolution of the City Council of the City of Elk River Establishing a Cannabis Fund and Authorizing a Transfer from the Liquor Fund to the Cannabis Fund. WHEREAS, Minnesota Statute Chapter 3545.0900 Fund Accounting states that a fund is an independent accounting entity having its own assets, liabilities, obligations, revenues, expenditures, reserves, and equity balances and funds must be established for the purpose of accounting for those specific resources provided for the attainment of particular public objectives, as designated by statute or rule; and, WHEREAS, the City of Elk River wishes to establish an Enterprise Fund to account for all cannabis related revenues, expenses, etc.; and, WHEREAS, the Cannabis Fund may be used to pay staff wages, store architect fees, construction costs, and any business operating expenses necessary; and, WHEREAS, the Cannabis Fund will need a startup investment to cover staff wages, store architect fees, construction costs, etc. until revenues exceed expenses and the startup investment can be repaid in the future; and, WHEREAS, the Liquor Fund will transfer $500,000 to the Cannabis Fund to create the positive fund balance necessary to implement the Cannabis Business Plan; and, NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, as follows: that the City Council of the City of Elk River, Minnesota establishes a Cannabis Fund to be used for operating a municipal cannabis store and authorizes a transfer in the amount of $500,000 from the Liquor Fund to the Cannabis Fund. Passed and adopted this 16th day of June 2025. ATTE T: ! Tina Allard, City Clerk n JJ f 6� J 1 n J. D etz, . 4Ly )r P01EaII I ATVRE