HF 562

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; eliminating the repeal of a
portion of sales tax on alcoholic beverages;
appropriating money; amending Minnesota Statutes 2004,
section 297A.94; Laws 2001, First Special Session
chapter 5, article 12, section 95.

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

Section 1.

Minnesota Statutes 2004, section 297A.94, is
amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section, the commissioner
shall deposit the revenues, including interest and penalties,
derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.

(b) The commissioner shall deposit taxes in the Minnesota
agricultural and economic account in the special revenue fund if:

(1) the taxes are derived from sales and use of property
and services purchased for the construction and operation of an
agricultural resource project; and

(2) the purchase was made on or after the date on which a
conditional commitment was made for a loan guaranty for the
project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner
the date on which the project received the conditional
commitment. The amount deposited in the loan guaranty account
must be reduced by any refunds and by the costs incurred by the
Department of Revenue to administer and enforce the assessment
and collection of the taxes.

(c) The commissioner shall deposit the revenues, including
interest and penalties, derived from the taxes imposed on sales
and purchases included in section 297A.61, subdivision 3,
paragraph (g), clauses (1) and (4), in the state treasury, and
credit them as follows:

(1) first to the general obligation special tax bond debt
service account in each fiscal year the amount required by
section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the
balance to the general fund.

(d) The commissioner shall deposit the revenues, including
interest and penalties, collected under section 297A.64,
subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall
transfer to the highway user tax distribution fund an amount
equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002
and 2003, 87 percent; and for fiscal year 2004 and thereafter,
72.43 percent of the revenues, including interest and penalties,
transmitted to the commissioner under section 297A.65, must be
deposited by the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the
heritage enhancement account in the game and fish fund, and may
be spent only on activities that improve, enhance, or protect
fish and wildlife resources, including conservation,
restoration, and enhancement of land, water, and other natural
resources of the state;

(2) 22.5 percent of the receipts must be deposited in the
natural resources fund, and may be spent only for state parks
and trails;

(3) 22.5 percent of the receipts must be deposited in the
natural resources fund, and may be spent only on metropolitan
park and trail grants;

(4) three percent of the receipts must be deposited in the
natural resources fund, and may be spent only on local trail
grants; and

(5) two percent of the receipts must be deposited in the
natural resources fund, and may be spent only for the Minnesota
Zoological Garden, the Como Park Zoo and Conservatory, and the
Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be
used as a substitute for traditional sources of funding for the
purposes specified, but the dedicated revenue shall supplement
traditional sources of funding for those purposes. Land
acquired with money deposited in the game and fish fund under
paragraph (e) must be open to public hunting and fishing during
the open season, except that in aquatic management areas or on
lands where angling easements have been acquired, fishing may be
prohibited during certain times of the year and hunting may be
prohibited. At least 87 percent of the money deposited in the
game and fish fund for improvement, enhancement, or protection
of fish and wildlife resources under paragraph (e) must be
allocated for field operations.

new text begin (g) 27.77 percent of the revenues, including penalties and
interest, derived from the tax imposed by section 297A.62,
subdivision 2, must be deposited in the general fund and
credited to the counties' chemical dependency costs account.
Amounts credited to the account under this paragraph are
appropriated to the commissioner of finance for distribution to
the counties of this state on a per capita basis. At least 50
percent of the amount appropriated to each county must be used
by the county to fund chemical dependency treatment programs.
The remaining balance of the appropriation must be used by the
county to fund expenses related to problems caused by excessive
consumption of alcohol or other drugs, including, but not
limited to, law enforcement, courts, and corrections.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales made
after December 31, 2005.
new text end

Sec. 2.

Laws 2001, First Special Session chapter 5,
article 12, section 95, is amended to read:

Sec. 95 new text begin REPEALER.
new text end

(a) Minnesota Statutes 2000, sections 297A.61, subdivision
16; 297A.68, subdivision 21; and 297A.71, subdivisions 2 and 16,
are repealed effective for sales and purchases occurring after
June 30, 2001, except that the repeal of section 297A.61,
subdivision 16, paragraph (d), is effective for sales and
purchases occurring after July 31, 2001.

(b) Minnesota Statutes 2000, deleted text begin sections 297A.62, subdivision
2, and deleted text end new text begin section new text end 297A.64, subdivision 1, deleted text begin are deleted text end new text begin is new text end repealed effective
for sales and purchases made after December 31, 2005.

(c) Minnesota Statutes 2000, section 297A.71, subdivision
15, is repealed effective for sales and purchases made after
June 30, 2002.

(d) Minnesota Statutes 2000, section 289A.60, subdivision
15, is repealed effective for liabilities after January 1, 2003.

new text begin EFFECTIVE DATE. new text end

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