Minnesota Legislature
HF 2422
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; establishing alcohol health impact fund; imposing alcohol
health impact fee; amending Minnesota Statutes 2006, sections 295.75,
subdivisions 2, 11; 297G.04, subdivision 2; 297G.10; proposing coding for new
law in Minnesota Statutes, chapters 16A; 297G.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[16A.726] ALCOHOL HEALTH IMPACT FUND AND FUND
REIMBURSEMENTS.
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new text begin Subdivision 1. new text end
new text begin Alcohol health impact fund. new text end
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There is created in the state treasury
an alcohol health impact fund to which all revenue from the alcohol health impact fee
under section 297G.23 is credited.
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new text begin Subd. 2. new text end
new text begin Certified alcohol expenditures. new text end
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By April 30 of each fiscal year, the
commissioners of public safety, corrections, and human services shall certify to the
commissioner of finance the state budget costs attributable to alcohol and controlled
substance use, and the net of the collections of the taxes imposed under sections 295.75,
297G.03, and 297G.04, for the previous fiscal year. These costs include, but are not
limited to, costs to:
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(1) enforce laws for driving while impaired;
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(2) employ law enforcement officers to increase efforts for targeting crime for
driving while impaired;
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(3) fund grants to local units of government to conduct compliance checks for
on-sale and off-sale intoxicating liquor holders;
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(4) fund community policing grants;
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(5) fund grants to prevent domestic violence and to provide services to victims of
domestic violence;
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(6) incarcerate offenders of driving while impaired laws and provide programs
for these offenders;
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(7) pay costs associated with incarcerating offenders and provide programs for
these offenders;
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(8) fund grants to counties to establish and operate intensive probation programs for
repeat impaired driving offenders;
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(9) increase chemical dependency treatment programs at state prisons;
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(10) provide chemical dependency treatment;
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(11) fund health and human services program costs;
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(12) fund increased judicial training relating to a judge's powers and duties regarding
chemical use assessments;
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(13) fund grants to counties for court services and correctional costs related to
conducting chemical use assessments; and
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(14) fund education and crime prevention initiatives.
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new text begin Subd. 3. new text end
new text begin Fund reimbursements. new text end
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In each fiscal year, the commissioner of finance
shall transfer from the alcohol health impact fund to the general fund an amount sufficient
to offset the general fund cost of the certified expenditures under subdivision 2.
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2007.
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Sec. 2.
Minnesota Statutes 2006, section 295.75, subdivision 2, is amended to read:
Subd. 2.
Gross receipts tax imposed.
A tax is imposed on each liquor retailer equal
to deleted text begin 2.5deleted text end new text begin five new text end percent of gross receipts from retail sales in Minnesota of liquor.
new text begin EFFECTIVE DATE. new text end
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This section is effective for sales made after June 30, 2007.
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Sec. 3.
Minnesota Statutes 2006, section 295.75, subdivision 11, is amended to read:
Subd. 11.
Deposit of revenues.
The commissioner shall deposit deleted text begin alldeleted text end new text begin one-half of the
new text end revenues, including penalties and interest, derived from the tax imposed by this section in
the general fundnew text begin and one-half in the health impact fund under section 16A.726new text end .
new text begin EFFECTIVE DATE. new text end
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This section is effective for revenues received after July
31, 2007.
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Sec. 4.
Minnesota Statutes 2006, section 297G.04, subdivision 2, is amended to read:
Subd. 2.
Tax credit.
A qualified brewer producing fermented malt beverages is
entitled to a deleted text begin taxdeleted text end credit of deleted text begin $4.60deleted text end new text begin $11.21 new text end per barrel on 25,000 barrels sold in any fiscal year
beginning July 1, regardless of the alcohol content of the product. new text begin This credit applies to
the tax imposed under section 297G.04 and the fee under section 297G.23. new text end Qualified
brewers may take the credit on the 18th day of each month, but the total credit allowed
may not exceed in any fiscal year the lesser of:
(1) the liability for tax; or
(2) $115,000.
For purposes of this subdivision, a "qualified brewer" means a brewer, whether
or not located in this state, manufacturing less than 100,000 barrels of fermented malt
beverages in the calendar year immediately preceding the calendar year for which the
credit under this subdivision is claimed. In determining the number of barrels, all brands
or labels of a brewer must be combined. All facilities for the manufacture of fermented
malt beverages owned or controlled by the same person, corporation, or other entity
must be treated as a single brewer.
new text begin EFFECTIVE DATE. new text end
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This section is effective for taxes and fees imposed after
June 30, 2007.
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Sec. 5.
Minnesota Statutes 2006, section 297G.10, is amended to read:
297G.10 DEPOSIT OF PROCEEDS.
new text begin Except as provided in section 297G.23, subdivision 4, new text end all tax revenues and other
receipts payable to the state under this chapter must be paid into the state treasury and
credited to the general fund.
new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2007.
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Sec. 6.
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[297G.23] ALCOHOL HEALTH IMPACT FEE.
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new text begin Subdivision 1. new text end
new text begin Purpose. new text end
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An alcohol use health impact fee is imposed on and
collected from any person subject to tax under this chapter to recover for the state, public
safety, corrections, court, health, and human services costs related to or caused by alcohol
use and to reduce alcohol use.
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new text begin Subd. 2. new text end
new text begin Fee imposed. new text end
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In addition to tax imposed under section 297G.03,
subdivisions 1 and 2, and section 297G.04, subdivision 1, an alcohol health impact fee is
imposed upon all distilled spirits, beer, wine, and cider in this state at the following rates:
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(1) on distilled spirits, liqueurs, cordials, and specialties regardless of alcohol
content (excluding ethyl alcohol), $12.86 per gallon and $3.40 per liter;
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(2) on wine containing 14 percent or less alcohol by volume (except cider as defined
in section 297G.01, subdivision 3a), $.53 per gallon and $.14 per liter;
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(3) on wine containing more than 14 percent but not more than 21 percent alcohol by
volume, $.53 per gallon and $.14 per liter;
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(4) on wine containing more than 21 percent but not more than 24 percent alcohol by
volume, $.53 per gallon and $.14 per liter;
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(5) on wine containing more than 24 percent alcohol by volume, $.53 per gallon
and $.14 per liter;
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(6) on natural and artificial sparkling wines containing alcohol, $.53 per gallon
and $.14 per liter;
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(7) on cider as defined in section 297G.01, subdivision 3a, $.53 per gallon and
$.14 per liter;
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(8) on miniatures, $.10 per bottle;
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(9) on fermented malt beverages containing not more than 3.2 percent alcohol by
weight, $6.61 per 31-gallon barrel; and
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(10) on fermented malt beverages containing more than 3.2 percent alcohol by
weight, $6.61 per 31-gallon barrel.
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new text begin Subd. 3. new text end
new text begin Administrative and other provisions of this chapter. new text end
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The fee under this
section must be treated as if it is a tax for purposes of all of the provisions of this chapter.
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new text begin Subd. 4. new text end
new text begin Deposit of revenues. new text end
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The commissioner of revenue shall deposit the
revenues from the fee under this section in the state treasury and credit them to the alcohol
health impact fund under section 16A.726.
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2007.
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