Minnesota Legislature
HF 2352
as introduced - 87th Legislature (2011 - 2012) Posted on 02/20/2012 12:59pm
Current Version - as introduced
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A bill for an act
relating to the city of Rochester; increasing its lodging tax authority and repealing
authority for a food and beverage tax; amending Laws 2002, chapter 377, article
3, section 25, as amended; repealing Laws 2009, chapter 88, article 4, section
23, as amended.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
amended to read:
Sec. 25. ROCHESTER LODGING TAX.
Subdivision 1.
Authorization.
Notwithstanding Minnesota Statutes, section
469.190 or 477A.016, or any other law, the city of Rochester may impose an additional
tax of one percent on the gross receipts from the furnishing for consideration of lodging at
a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
for a continuous period of 30 days or more.
Subd. 1a.
Authorization.
Notwithstanding Minnesota Statutes, section 469.190
or 477A.016, or any other law, and in addition to the tax authorized by subdivision 1,
the city of Rochester may impose an additional tax of deleted text begin onedeleted text end new text begin threenew text end percent on the gross
receipts from the furnishing for consideration of lodging at a hotel, motel, rooming house,
tourist court, or resort, other than the renting or leasing of it for a continuous period of
30 days or more only upon the approval of the city governing body of a total financial
package for the project.
Subd. 2.
Disposition of proceeds.
(a) The gross proceeds from the tax imposed
under subdivision 1 must be used by the city to fund a local convention or tourism bureau
for the purpose of marketing and promoting the city as a tourist or convention center.
(b) The gross proceeds from the deleted text begin onedeleted text end new text begin threenew text end percent tax imposed under subdivision
1a shall be used to pay for (1) construction, renovation, improvement, and expansion of
the Mayo Civic Center and related skyway access, lighting, parking, or landscaping; and
(2) for payment of any principal, interest, or premium on bonds issued to finance the
construction, renovation, improvement, and expansion of the Mayo Civic Center Complex.
Subd. 2a.
Bonds.
The city of Rochester may issue, without an election, general
obligation bonds of the city, in one or more series, in the aggregate principal amount
not to exceed $43,500,000, to pay for capital and administrative costs for the design,
construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
and related skyway, access, lighting, parking, and landscaping. The city may pledge
the lodging tax authorized by subdivision 1a deleted text begin and the food and beverage tax authorized
under Laws 2009, chapter 88, article 4, section 23,deleted text end to the payment of the bonds. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city, and the levy of taxes required by Minnesota Statutes, section 475.61, to pay the
principal of and interest on the bonds is not subject to any levy limitation or included in
computing or applying any levy limitation applicable to the city.
Subd. 3.
Expiration of taxing authority.
The authority of the city to impose a
tax under subdivision 1a shall expire when the principal and interest on any bonds or
other obligations issued prior to December 31, deleted text begin 2014deleted text end new text begin 2016new text end , to finance the construction,
renovation, improvement, and expansion of the Mayo Civic Center Complex and related
skyway access, lighting, parking, or landscaping have been paid, including any bonds
issued to refund such bonds, or at an earlier time as the city shall, by ordinance, determine.
Any funds remaining after completion of the project and retirement or redemption of the
bonds shall be placed in the general fund of the city.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 2. new text begin REPEALER.
new text end
new text begin
Laws 2009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389,
article 5, section 4,
new text end
new text begin
is repealed.
new text end