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HF 1321

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/18/2021 03:34pm

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; local sales and use; authorizing Mille Lacs County to impose
a local sales and use tax.

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

Section 1. new text begin COUNTY OF MILLE LACS; LOCAL SALES AND USE TAX
AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law or ordinance, and if approved by the voters at a general
election as required under Minnesota Statutes, section 297A.99, subdivision 3, Mille Lacs
County may impose by ordinance a sales and use tax of one-half of one percent for the
purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by Mille Lacs County to pay the costs of collecting and
administering the tax, and to finance up to $10,000,000 for the construction of a public
works building in Mille Lacs County, plus an amount needed for securing and paying debt
service on bonds issued to finance the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) Mille Lacs County may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2, and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed $10,000,000, plus an amount applied to the payment
of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
available to the county, including the tax authorized under subdivision 1. The issuance of
bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the county.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) eight years after the tax is first imposed; or (2) when the county board
determines that the amount received from the tax is sufficient to pay for the project costs
authorized under subdivision 2 for the project approved by voters as required under
Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient
to pay the costs related to issuance of any bonds authorized under subdivision 3, including
interest on the bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (f), any funds remaining after payment of allowed costs due to the
timing of the termination of the tax under Minnesota Statutes, section 297A.99, subdivision
12, shall be placed in the general fund of the county. The tax imposed under subdivision 1
may expire at an earlier time if the county so determines by ordinance.
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 Mille
Lacs County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end