HF 3033

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

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring approval by voters of 
  1.3             certain cities and towns prior to imposition of a 
  1.4             local sales and use tax; amending Minnesota Statutes 
  1.5             1999 Supplement, section 297A.48, subdivision 1a. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1999 Supplement, section 
  1.8   297A.48, subdivision 1a, is amended to read: 
  1.9      Subd. 1a.  [RULES FOR ADOPTION, USE, TERMINATION.] (a) 
  1.10  Imposition of a local sales tax is subject to approval by voters 
  1.11  of the political subdivision at a general election.  The 
  1.12  question must be put to and approved by the voters of: 
  1.13     (1) the political subdivision seeking to impose the tax; 
  1.14     (2) every city and town that shares a boundary with the 
  1.15  political subdivision; and 
  1.16     (3) every city and town contiguous to a boundary-sharing 
  1.17  city or town under clause (2).  
  1.18     (b) The proceeds of the tax must be dedicated exclusively 
  1.19  to payment of the cost of a specific capital improvement which 
  1.20  is designated at least 90 days before the referendum on 
  1.21  imposition of the tax is conducted. 
  1.22     (c) The tax must terminate after the improvement designated 
  1.23  under paragraph (b) has been completed. 
  1.24     (d) After a sales tax imposed by a political subdivision 
  1.25  has expired or been terminated, the political subdivision is 
  2.1   prohibited from imposing a local sales tax for a period of one 
  2.2   year.  Notwithstanding subdivision 10, this paragraph applies to 
  2.3   all local sales taxes in effect at the time of or imposed after 
  2.4   May 25, 1999.  
  2.5      Sec. 2.  [EFFECTIVE DATE.] 
  2.6      Section 1 applies to all local sales and use taxes imposed 
  2.7   after June 30, 2000.