HF 3415

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             proposing an amendment to the Minnesota Constitution, 
  1.3             article XIV, section 5, and by adding a section; 
  1.4             allocating proceeds from sales tax on motor vehicles; 
  1.5             increasing and indexing the motor fuel tax; 
  1.6             authorizing trunk highway bonds; appropriating money; 
  1.7             amending Minnesota Statutes 2000, sections 296A.07, 
  1.8             subdivision 3, by adding a subdivision; 296A.08, 
  1.9             subdivision 2, by adding a subdivision; Minnesota 
  1.10            Statutes 2001 Supplement, section 297B.09, subdivision 
  1.11            1; proposing coding for new law in Minnesota Statutes, 
  1.12            chapter 270. 
  1.13  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.14     Section 1.  [CONSTITUTIONAL AMENDMENT PROPOSED.] 
  1.15     An amendment to the Minnesota Constitution, changing 
  1.16  article XIV by amending section 5 and adding a new section, is 
  1.17  proposed to the people. 
  1.18     If the amendment is adopted, article XIV, section 5, will 
  1.19  read:  
  1.20     Sec. 5.  There is hereby created a highway user tax 
  1.21  distribution fund to be used solely for highway purposes as 
  1.22  specified in this article.  The fund consists of the proceeds of 
  1.23  any taxes authorized by sections 9 and, 10, and 12 of this 
  1.24  article.  The net proceeds of the taxes shall be apportioned:  
  1.25  62 percent to the trunk highway fund; 29 percent to the county 
  1.26  state-aid highway fund; nine percent to the municipal state-aid 
  1.27  street fund.  Five percent of the net proceeds of the highway 
  1.28  user tax distribution fund may be set aside and apportioned by 
  1.29  law to one or more of the three foregoing funds.  The balance of 
  2.1   the highway user tax distribution fund shall be transferred to 
  2.2   the trunk highway fund, the county state-aid highway fund, and 
  2.3   the municipal state-aid street fund in accordance with the 
  2.4   percentages set forth in this section.  No change in the 
  2.5   apportionment of the five percent may be made within six years 
  2.6   of the last previous change. 
  2.7      and a section is added to article XIV to read: 
  2.8      Sec. 12.  Of the net proceeds from any tax imposed by the 
  2.9   state on the sale of new and used motor vehicles, at least 32 
  2.10  percent must be deposited in the highway user tax distribution 
  2.11  fund. 
  2.12     Sec. 2.  [SUBMISSION TO VOTERS.] 
  2.13     The constitutional amendment proposed in section 1 must be 
  2.14  submitted to the people at the 2002 general election.  The 
  2.15  question submitted must be: 
  2.16     "Shall the Minnesota Constitution be amended to require 
  2.17  that at least 32 percent of the net proceeds from the state 
  2.18  sales tax on new and used motor vehicles must be deposited in 
  2.19  the highway user tax distribution fund? 
  2.20                                     Yes .......
  2.21                                     No ........"
  2.22     Sec. 3.  [270.081] [TAXES CREDITED TO MINNESOTA TRUNK 
  2.23  HIGHWAY BOND ACCOUNT.] 
  2.24     The revenue credited to the trunk highway fund from a tax 
  2.25  rate adjustment imposed under section 296A.07, subdivision 5, 
  2.26  must be credited to the bond proceeds account in the trunk 
  2.27  highway fund. 
  2.28     Sec. 4.  Minnesota Statutes 2000, section 296A.07, 
  2.29  subdivision 3, is amended to read: 
  2.30     Subd. 3.  [RATE OF TAX.] The gasoline excise tax is imposed 
  2.31  at the following rates: 
  2.32     (1) E85 is taxed at the rate of 14.2 17.8 cents per gallon; 
  2.33     (2) M85 is taxed at the rate of 11.4 14.3 cents per gallon; 
  2.34  and 
  2.35     (3) all other gasoline is taxed at the rate of 20 25 cents 
  2.36  per gallon. 
  3.1      Sec. 5.  Minnesota Statutes 2000, section 296A.07, is 
  3.2   amended by adding a subdivision to read: 
  3.3      Subd. 5.  [ANNUAL GASOLINE TAX RATE ADJUSTMENT.] (a) Before 
  3.4   April 1 of each year, the commissioner of revenue shall 
  3.5   recompute and publish the rate of the gasoline excise tax.  The 
  3.6   new rate per gallon must be calculated by multiplying the rate 
  3.7   in effect at the time of the calculation by an amount obtained 
  3.8   under paragraph (b).  The new rate must be rounded to the 
  3.9   nearest 0.1 cent and is effective on April 1 of each year. 
  3.10     (b) Divide the annual average United States Consumer Price 
  3.11  Index for all urban consumers, United States city average, as 
  3.12  determined by the United States Department of Labor for the 
  3.13  previous year by that annual average for the year before the 
  3.14  previous year. 
  3.15     Sec. 6.  Minnesota Statutes 2000, section 296A.08, 
  3.16  subdivision 2, is amended to read: 
  3.17     Subd. 2.  [RATE OF TAX.] The special fuel excise tax is 
  3.18  imposed at the following rates: 
  3.19     (1) Liquefied petroleum gas or propane is taxed at the rate 
  3.20  of 15 18.8 cents per gallon. 
  3.21     (2) Liquefied natural gas is taxed at the rate of 12 15.0 
  3.22  cents per gallon. 
  3.23     (3) Compressed natural gas is taxed at the rate 
  3.24  of $1.739 $2.17 per thousand cubic feet; or 20 25 cents per 
  3.25  gasoline equivalent, as defined by the National Conference on 
  3.26  Weights and Measures, which is 5.66 pounds of natural gas. 
  3.27     (4) All other special fuel is taxed at the same rate as the 
  3.28  gasoline excise tax as specified in section 296A.07, subdivision 
  3.29  2.  The tax is payable in the form and manner prescribed by the 
  3.30  commissioner. 
  3.31     Sec. 7.  Minnesota Statutes 2000, section 296A.08, is 
  3.32  amended by adding a subdivision to read: 
  3.33     Subd. 7.  [ANNUAL SPECIAL FUEL TAX RATE ADJUSTMENT.] (a) 
  3.34  Before April 1 of each year, the commissioner of revenue shall 
  3.35  recompute and publish the rate of the special fuel tax.  The new 
  3.36  rate must be calculated by multiplying the rate in effect at the 
  4.1   time of the calculation by an amount obtained under paragraph 
  4.2   (b).  The new rate must be rounded to the nearest 0.1 cent and 
  4.3   is effective on April 1 of each year. 
  4.4      (b) Divide the annual average United States Consumer Price 
  4.5   Index for all urban consumers, United States city average, as 
  4.6   determined by the United States Department of Labor for the 
  4.7   previous year by that annual average for the year before the 
  4.8   previous year. 
  4.9      Sec. 8.  Minnesota Statutes 2001 Supplement, section 
  4.10  297B.09, subdivision 1, is amended to read: 
  4.11     Subdivision 1.  [DEPOSIT OF REVENUES.] (a) Money collected 
  4.12  and received under this chapter must be deposited as provided in 
  4.13  this subdivision.  
  4.14     (b) From July 1, 2001, to June 30, 2002, 30.86 percent of 
  4.15  the money collected and received must be deposited, 32 percent 
  4.16  in the highway user tax distribution fund, and the remaining 
  4.17  money must be deposited in the general fund.  
  4.18     (c) On and after July 1, 2002, 32 percent of the money 
  4.19  collected and received must be deposited in the highway user tax 
  4.20  distribution fund, 20.5 percent must be deposited in the 
  4.21  metropolitan area transit fund under section 16A.88, and 1.25 
  4.22  percent must be deposited in the greater Minnesota transit fund 
  4.23  under section 16A.88.  In fiscal year 2004 and thereafter, two 
  4.24  percent of the money collected and received must be deposited in 
  4.25  the metropolitan area transit appropriation account under 
  4.26  section 16A.88.  The remaining money must be deposited in the 
  4.27  general fund. 
  4.28     Sec. 9.  [TRUNK HIGHWAY BONDS; ISSUANCE.] 
  4.29     The commissioner of finance is authorized and directed, on 
  4.30  recommendation of the commissioner of transportation, to issue 
  4.31  and sell Minnesota trunk highway bonds under Minnesota Statutes, 
  4.32  sections 167.50 to 167.52, and the Minnesota Constitution, 
  4.33  article XI, sections 4 to 7, and article XIV, section 11, at 
  4.34  such times and in such amounts as are determined by the 
  4.35  commissioner of transportation.  Bonds issued under this section 
  4.36  are authorized in an aggregate principal amount of $400,000,000 
  5.1   over a three-year period with not more than $150,000,000 of the 
  5.2   bonds authorized under this section to be sold in any fiscal 
  5.3   year.  
  5.4      Sec. 10.  [APPROPRIATIONS.] 
  5.5      $400,000,000 is appropriated for fiscal years 2003 through 
  5.6   2005 to the commissioner of transportation from the separate 
  5.7   bond proceeds account in the trunk highway fund.  Fifty percent 
  5.8   of the appropriation for each fiscal year must be expended on 
  5.9   projects in areas classified by the department of transportation 
  5.10  as bottlenecks within the seven-county metropolitan area, as 
  5.11  defined in Minnesota Statutes 2000, section 473.121, subdivision 
  5.12  2, and the other 50 percent must be expended for at-risk 
  5.13  interregional corridors located outside of the seven-county 
  5.14  metropolitan area. 
  5.15     Sec. 11.  [EFFECTIVE DATE.] 
  5.16     Sections 1, 2, and 8 are effective July 1, 2003, except 
  5.17  that if the constitutional amendment proposed in section 1 is 
  5.18  not adopted by the people at the 2002 general election, sections 
  5.19  1, 2, and 8 shall not take effect.  Sections 3 to 7, 9, and 10 
  5.20  are effective July 1, 2002.