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HF 994

as introduced - 87th Legislature (2011 - 2012) Posted on 03/09/2011 10:01am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; allowing all counties to impose a local sales and use
tax; providing for an aid offset; amending Minnesota Statutes 2010, sections
297A.99, subdivision 1; 477A.016; proposing coding for new law in Minnesota
Statutes, chapter 297A.

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

Section 1.

Minnesota Statutes 2010, 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)
new text begin under section 297A.994, (4) new text end if permitted by special law enacted prior to May 20, 2008, or
deleted text begin (4)deleted text end new text begin (5)new text end 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.

deleted text begin (d) Until after May 31, 2010, a political subdivision may not advertise, promote,
expend funds, or hold a referendum to support imposing a local option sales tax unless
it is for extension of an existing tax or the tax was authorized by a special law enacted
prior to May 20, 2008.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2011.
new text end

Sec. 2.

new text begin [297A.994] COUNTY LOCAL SALES AND USE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization; rates. new text end

new text begin Notwithstanding sections 297A.99,
subdivisions 2, 3, 5, and 13, and 477A.016 or any other law, a county may, upon approval
of the voters at a general election, impose a local sales and use tax of up to one-half of one
percent within the county. The provisions of section 297A.99, subdivisions 4 and 6 to 12a,
govern the imposition, administration, collection, and enforcement of a tax imposed under
this section. A tax authorized under this section may not be imposed before July 1 of the
year following the year in which the general election is held.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin Revenues received from a tax imposed under subdivision
1 shall be deposited in the county's general fund and shall be used to fund the following
purposes:
new text end

new text begin (1) health and human services programs;
new text end

new text begin (2) community corrections programs; and
new text end

new text begin (3) evidence-based programs designed to reduce costs for programs in clauses (1)
and (2).
new text end

new text begin Subd. 3. new text end

new text begin Termination of tax. new text end

new text begin A tax imposed under subdivision 1 expires when the
county board, by ordinance, terminates the tax, subject to the notification requirements in
section 297A.99, subdivision 12.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning July 1, 2011.
new text end

Sec. 3.

Minnesota Statutes 2010, section 477A.016, is amended to read:


477A.016 NEW TAXES PROHIBITED.

No county, city, town or other taxing authority shall increase a present tax or impose
a new tax on sales or incomenew text begin , except as provided under sections 297A.992, 297A.993,
and 297A.994
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