HF 1749

as introduced - 87th Legislature (2011 - 2012) Posted on 05/21/2011 09:01am

A bill for an act
relating to taxation; local taxes authorized; city of Proctor.

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

Section 1. new text begin CITY OF PROCTOR; LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota
Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the
city of Proctor may, by ordinance, impose a sales tax of up to one percent on the gross
receipts of all food and beverages sold by a restaurant or place of refreshment, as defined
by resolution of the city, that is located within the city. For purposes of this section, "food
and beverages" include retail on-sale of intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Entertainment tax. new text end

new text begin Notwithstanding Minnesota Statutes, section
477A.016, or any ordinance, city charter, or other provision of law, the city of Proctor
may, by ordinance, impose a tax of up to one percent on the gross receipts on admissions
to an entertainment event, as defined by resolution of the city, located within the city. For
purposes of this section, "entertainment event" means any event for which persons pay
money in order to be admitted to the premises and to be entertained, including, but not
limited to, theaters, concerts, sporting events, circuses, and fairs.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes
imposed under subdivisions 1 and 2 must be used by the city to fund: (1) operational
costs of the Proctor recreation center, golf course, community center, and the South
St. Louis County fairgrounds; and (2) construction and improvement of walking and
bicycle trails and a multiuse civic center facility, parking improvements, festival and
event coordination, and improvements related to the redevelopment and realignment of a
road through the fairgrounds property recently ceded to the city of Proctor by the city of
Duluth. Authorized expenses include securing or paying debt service on bonds or other
obligations issued to finance construction and improvement projects.
new text end

new text begin Subd. 4. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin The city may enter into
an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes under subdivision 1. If the commissioner agrees to collect the tax, the provisions
of Minnesota Statutes, section 297A.99, related to collection, administration, and
enforcement apply.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Proctor and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end