HF 3272

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; prohibiting local units of 
  1.3             government from imposing certain taxes on motor 
  1.4             vehicles; authorizing a limited local excise tax on 
  1.5             motor vehicles. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [LOCAL TAXES ON MOTOR VEHICLES PROHIBITED.] 
  1.8      After June 30, 2000, no home rule charter or statutory 
  1.9   city, county, or other political subdivision may impose a tax on 
  1.10  the sale, transfer, or use of a motor vehicle that exceeds the 
  1.11  tax authorized under section 2. 
  1.12     Sec. 2.  [LOCAL EXCISE TAX ON MOTOR VEHICLES AUTHORIZED.] 
  1.13     Notwithstanding Minnesota Statutes, section 477A.016, or 
  1.14  any other provision of law, ordinance, or city charter, if a 
  1.15  sales and use tax on motor vehicles that was imposed by a 
  1.16  political subdivision is terminated under section 1, the 
  1.17  political subdivision may impose by ordinance an excise tax of 
  1.18  up to $20 per motor vehicle, as defined by ordinance, that was 
  1.19  purchased or acquired from any person engaged within the 
  1.20  territory of the political subdivision in the business of 
  1.21  selling motor vehicles at retail.  The proceeds of the tax must 
  1.22  be used for the purposes for which the tax terminated under 
  1.23  section 1 was used. 
  1.24     Sec. 3.  [EFFECTIVE DATE.] 
  1.25     Sections 1 and 2 are effective July 1, 2000.