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HF 3807

as introduced - 86th Legislature (2009 - 2010) Posted on 04/26/2010 11:26am

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 04/26/2010

Current Version - as introduced

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2.1

A bill for an act
 relating to taxation; local sales; extending the limitation on seeking authorization;
amending Minnesota Statutes 2008, section 297A.99, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 297A.99, subdivision 1, is amended to
read:


Subdivision 1.

Authorization; scope.

(a) A political subdivision of this state may
impose a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if
permitted by special law enacted prior to May 20, 2008, or (4) if the political subdivision
enacted and imposed the tax before January 1, 1982, and its predecessor provision.

(b) This section governs the imposition of a general sales tax by the political
subdivision. The provisions of this section preempt the provisions of any special law:

(1) enacted before June 2, 1997, or

(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
provision from this section's rules by reference.

(c) This section does not apply to or preempt a sales tax on motor vehicles or a
special excise tax on motor vehicles.

(d) Until after May 31, deleted text begin 2010deleted text end new text begin 2012new text end , a political subdivision may not advertise,
promote, expend funds, or hold a referendum to support imposing new text begin or extending new text end a local
option sales tax deleted text begin unless it is for extension of an existing tax or the tax was authorized by a
special law enacted prior to May 20, 2008deleted text end .new text begin For purposes of this section, "extending" a tax
means using an existing tax to fund one or more projects or purposes not authorized in the
existing special law, or increasing the amount of money allowed to be spent on projects or
purposes authorized under the existing special law.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end