HF 1510

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing the city of Fairmont 
  1.3             to impose a sales and use tax and an excise tax on 
  1.4             sales of motor vehicles. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [CITY OF FAIRMONT; TAXES AUTHORIZED.] 
  1.7      Subdivision 1.  [SALES AND USE TAX.] Notwithstanding 
  1.8   Minnesota Statutes, sections 297A.99, subdivision 3, 477A.016, 
  1.9   or any other provision of law, ordinance, or city charter, if 
  1.10  approved by the city voters at the first municipal general 
  1.11  election held after the date of final enactment of this act, the 
  1.12  city of Fairmont may impose by ordinance a sales and use tax of 
  1.13  up to one-half of one percent for the purposes specified in 
  1.14  subdivision 3.  The provisions of Minnesota Statutes, section 
  1.15  297A.99, govern the imposition, administration, collection, and 
  1.16  enforcement of the tax authorized under this subdivision. 
  1.17     Subd. 2.  [EXCISE TAX AUTHORIZED.] Notwithstanding 
  1.18  Minnesota Statutes, section 477A.016, or any other provision of 
  1.19  law, ordinance, or city charter, the city of Fairmont may impose 
  1.20  by ordinance, for the purposes specified in subdivision 3, an 
  1.21  excise tax of up to $20 per motor vehicle, as defined by 
  1.22  ordinance, purchased or acquired from any person engaged within 
  1.23  the city in the business of selling motor vehicles at retail. 
  1.24     Subd. 3.  [USE OF REVENUES.] Revenues received from taxes 
  1.25  authorized by subdivisions 1 and 2 must be used by the city to 
  2.1   pay the cost of collecting the taxes and to pay for construction 
  2.2   and improvement of streets, sewers, and water mains. 
  2.3      [EFFECTIVE DATE.] This section is effective the day after 
  2.4   compliance by the governing body of the city of Fairmont with 
  2.5   Minnesota Statutes, section 645.021, subdivision 3.