HF 2977

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to natural resources; creating state parks 
  1.3             account and citizens council; modifying disposition of 
  1.4             lottery ticket in lieu taxes; amending Minnesota 
  1.5             Statutes 1998, sections 297A.259; and 297A.44, 
  1.6             subdivision 1; proposing coding for new law in 
  1.7             Minnesota Statutes, chapter 85. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [85.0125] [STATE PARKS ACCOUNT.] 
  1.10     Subdivision 1.  [CREATION.] There is created in the state 
  1.11  treasury an account known as the state parks account in the 
  1.12  natural resources fund.  
  1.13     Subd. 2.  [PURPOSE.] Money deposited in the account under 
  1.14  section 297A.259 and interest earned on the money may be 
  1.15  expended as appropriated by law to operate and maintain state 
  1.16  parks. 
  1.17     Subd. 3.  [NOT TO SUPPLANT EXISTING FUNDING.] The account 
  1.18  may not be used as a substitute for traditional sources of 
  1.19  funding for state park operation and maintenance but the account 
  1.20  shall supplement the traditional sources.  
  1.21     Sec. 2.  [85.0126] [STATE PARKS CITIZENS COUNCIL.] 
  1.22     The governor shall appoint 20 members to a state parks 
  1.23  citizens council.  The governor shall appoint at least two 
  1.24  representatives from each of the six regions of the department 
  1.25  of natural resources.  Section 15.059 does not apply to the 
  1.26  citizens council.  The citizens council shall make 
  2.1   recommendations to the commissioner on: 
  2.2      (1) expenditures from the state parks account; and 
  2.3      (2) state park capital improvements from bonding proceeds. 
  2.4      Sec. 3.  Minnesota Statutes 1998, section 297A.259, is 
  2.5   amended to read: 
  2.6      297A.259 [LOTTERY TICKETS; IN LIEU TAX.] 
  2.7      (a) Sales of state lottery tickets are exempt from the tax 
  2.8   imposed under section 297A.02.  The state lottery must on or 
  2.9   before the 20th day of each month transmit to the commissioner 
  2.10  of revenue an amount equal to the gross receipts from the sale 
  2.11  of lottery tickets for the previous month multiplied by the tax 
  2.12  rate under section 297A.02, subdivision 1.  The resulting 
  2.13  payment is in lieu of the sales tax that otherwise would be 
  2.14  imposed by this chapter.  The commissioner shall deposit the 
  2.15  money transmitted as provided by section 297A.44 and the money 
  2.16  must be treated as other proceeds of the sales tax in the state 
  2.17  treasury and it shall be credited according to paragraph (b).  
  2.18  Gross receipts for purposes of this section mean the proceeds of 
  2.19  the sale of tickets before deduction of a commission or other 
  2.20  compensation paid to the vendor or retailer for selling tickets. 
  2.21     (b) Money deposited in the state treasury under paragraph 
  2.22  (a) shall be credited half to the game and fish fund and half to 
  2.23  the state parks account in the natural resources fund.  
  2.24     Sec. 4.  Minnesota Statutes 1998, section 297A.44, 
  2.25  subdivision 1, is amended to read: 
  2.26     Subdivision 1.  (a) Except as provided in paragraphs (b) to 
  2.27  (d) and section 297A.259, all revenues, including interest and 
  2.28  penalties, derived from the excise and use taxes imposed by 
  2.29  sections 297A.01 to 297A.44 shall be deposited by the 
  2.30  commissioner in the state treasury and credited to the general 
  2.31  fund.  
  2.32     (b) All excise and use taxes derived from sales and use of 
  2.33  property and services purchased for the construction and 
  2.34  operation of an agricultural resource project, from and after 
  2.35  the date on which a conditional commitment for a loan guaranty 
  2.36  for the project is made pursuant to section 41A.04, subdivision 
  3.1   3, shall be deposited in the Minnesota agricultural and economic 
  3.2   account in the special revenue fund.  The commissioner of 
  3.3   finance shall certify to the commissioner the date on which the 
  3.4   project received the conditional commitment.  The amount 
  3.5   deposited in the loan guaranty account shall be reduced by any 
  3.6   refunds and by the costs incurred by the department of revenue 
  3.7   to administer and enforce the assessment and collection of the 
  3.8   taxes.  
  3.9      (c) All revenues, including interest and penalties, derived 
  3.10  from the excise and use taxes imposed on sales and purchases 
  3.11  included in section 297A.01, subdivision 3, paragraphs (d) and 
  3.12  (k), clauses (1) and (2), must be deposited by the commissioner 
  3.13  in the state treasury, and credited as follows: 
  3.14     (1) first to the general obligation special tax bond debt 
  3.15  service account in each fiscal year the amount required by 
  3.16  section 16A.661, subdivision 3, paragraph (b); and 
  3.17     (2) after the requirements of clause (1) have been met, the 
  3.18  balance must be credited to the general fund. 
  3.19     (d) The revenues, including interest and penalties, 
  3.20  collected under section 297A.135, subdivision 5, shall be 
  3.21  deposited by the commissioner in the state treasury and credited 
  3.22  to the general fund.  By July 15 of each year the commissioner 
  3.23  shall transfer to the highway user tax distribution fund an 
  3.24  amount equal to the excess fees collected under section 
  3.25  297A.135, subdivision 5, for the previous calendar year.