HF 1834

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

A bill for an act
relating to natural resources; proposing an amendment
to the Minnesota Constitution, by adding a section to
article XI; dedicating the sales tax receipts equal to
a sales tax of 1/8 of one percent on taxable sales for
natural resource purposes; amending Minnesota Statutes
2004, section 297A.94; proposing coding for new law in
Minnesota Statutes, chapter 84.

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

ARTICLE 1

CONSTITUTIONAL AMENDMENT

Section 1. new text begin CONSTITUTIONAL AMENDMENT.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to
the people. If the amendment is adopted, a section will be
added to article XI, to read:
new text end

new text begin Sec. 15. Beginning July 1, 2007, the sales and use tax
receipts equal to the state sales and use tax of 1/8 of one
percent on sales and uses taxable under the general state sales
and use tax law, plus penalties and interest and reduced by any
refunds, are dedicated primarily to provide hunter and angler
access or improve, enhance, or protect game and fish habitat.
Receipts shall be deposited in the game and fish heritage fund,
which is created in the state treasury. The money dedicated
under this section shall be appropriated by law and shall not be
used as a substitute for traditional funding sources for the
purposes specified, but the dedicated money shall supplement
traditional sources of funding for those purposes. Easements
acquired with money deposited in the game and fish heritage fund
under this section must be open to public taking of game and
fish during the open season.
new text end

Sec. 2. new text begin SUBMISSION TO VOTERS.
new text end

new text begin The proposed amendment shall be submitted to the people at
the 2006 general election. The question submitted shall be:
new text end

new text begin "Shall the Minnesota Constitution be amended to provide
funding beginning July 1, 2007, primarily to provide hunter and
angler access or improve, enhance, or protect game and fish
habitat by dedicating the sales and use tax receipts equal to
the state sales and use tax of 1/8 of one percent on taxable
sales?
new text end

new text begin Yes .......
No ........"
new text end

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 apply to sales and uses occurring after
June 30, 2007.
new text end

ARTICLE 2

CONFORMING CHANGES

Section 1.

new text begin [84.946] GAME AND FISH HERITAGE FUND.
new text end

new text begin The commissioner of natural resources, in cooperation with
the Board of Water and Soil Resources, shall submit
recommendations to the legislature by January 1 of each
odd-numbered year for expenditures from the game and fish
heritage fund. The recommendations must be for projects that
provide hunter and angler access or improve, enhance, or protect
game and fish habitat. Money in the fund may be appropriated
for the administrative costs of the commissioner and Board of
Water and Soil Resources under this section, but must not exceed
five percent of the total amount biannually appropriated from
the fund for nonadministrative costs.
new text end

Sec. 2.

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

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section new text begin and the Minnesota
Constitution, article XI, section 15 new text end , 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.

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 are effective July 1, 2007, if the
constitutional amendment proposed in article 1 is adopted by the
voters.
new text end