Minnesota Legislature
HF 3999
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 03/28/2006 |
Current Version - as introduced
1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22
1.23 1.24 1.25 1.26 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32
2.33 2.34
3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27
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3.30 3.31 3.32 3.33 3.34 3.35 4.1 4.2 4.3 4.4 4.5
4.6 4.7
4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 5.33 5.34
6.1 6.2 6.3 6.4
6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12
6.13
6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26
6.27
6.28 6.29 6.30 6.31 6.32 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14
7.15 7.16 7.17
7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27
7.28 7.29 7.30 7.31 7.32 7.33 7.34 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14
8.15 8.16
8.17 8.18 8.19 8.20 8.21 8.22 8.23
8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31 8.32
A bill for an act
relating to transportation; adjusting county state-aid highway fund distribution
formula; modifying registration taxes for passenger automobiles; increasing
motor fuel taxes; authorizing imposition of metropolitan transportation tax for
transit purposes; creating a surcharge on motor vehicle purchases; authorizing
issuance of state trunk highway bonds; appropriating money; amending
Minnesota Statutes 2004, sections 161.04, by adding a subdivision; 162.07,
subdivision 1, by adding subdivisions; 168.013, subdivision 1a; 296A.07,
subdivision 3; 296A.08, subdivision 2; 297B.02, by adding a subdivision;
297B.09, subdivision 1; proposing coding for new law in Minnesota Statutes,
chapter 297A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 161.04, is amended by adding a
subdivision to read:
new text begin Subd. 5. new text end
new text begin Trunk highway spending in metropolitan transportation area. new text end
new text begin
(a) In
any year during which taxes authorized in section 297A.992 are imposed, and exclusive of
the expenditure of these revenues, the percentage of total trunk highway fund expenditures
attributable to projects in the metropolitan transportation area may not vary more than
two percentage points from the average of the previous five years of trunk highway fund
expenditures in the metropolitan transportation area.
new text end
new text begin
(b) For purposes of this subdivision, "metropolitan transportation area" has the
meaning given to it under section 297A.992, subdivision 1.
new text end
Sec. 2.
Minnesota Statutes 2004, section 162.07, subdivision 1, is amended to read:
Subdivision 1.
Formula.
new text begin (a) new text end After deducting for administrative costs and for the
disaster account and research account and state park roads as deleted text begin heretoforedeleted text end providednew text begin in
section 162.06, subdivisions 2 through 5new text end , the remainder of the total sum provided for in
section 162.06, subdivision 1, deleted text begin shall bedeleted text end new text begin isnew text end identified as the apportionment sum and deleted text begin shall be
apportioned by the commissioner to the several counties on the basis of the needs of the
counties as determined in accordance with the following formula:deleted text end new text begin the excess sum.new text end
deleted text begin
(a) An amount equal to ten percent of the apportionment sum shall be apportioned
equally among the 87 counties.
deleted text end
deleted text begin
(b) An amount equal to ten percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the
percentage that its motor vehicle registration for the calendar year preceding the one last
past, determined by residence of registrants, bears to the total statewide motor vehicle
registration.
deleted text end
deleted text begin
(c) An amount equal to 30 percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the percentage
that its total lane-miles of approved county state-aid highways bears to the total lane-miles
of approved statewide county state-aid highways. In 1997 and subsequent years no county
may receive, as a result of an apportionment under this clause based on lane-miles rather
than miles of approved county state-aid highways, an apportionment that is less than its
apportionment in 1996.
deleted text end
deleted text begin
(d) An amount equal to 50 percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the percentage
that its money needs bears to the sum of the money needs of all of the individual counties;
provided, that the percentage of such amount that each county is to receive shall be
adjusted so that each county shall receive in 1958 a total apportionment at least ten
percent greater than its total 1956 apportionments from the state road and bridge fund;
and provided further that those counties whose money needs are thus adjusted shall
never receive a percentage of the apportionment sum less than the percentage that such
county received in 1958.
deleted text end
new text begin
For purposes of this section:
new text end
new text begin
(1) the "apportionment sum" is the total amount apportioned to the counties from the
county state-aid highway fund less revenue to that fund described in clause (2); and
new text end
new text begin
(2) the "excess sum" is the total amount apportioned to the counties from the county
state-aid highway fund from revenues attributable to increases in motor fuel tax rates
above the rates in effect on May 31, 2006.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2007, for apportionments
made on and after that date.
new text end
Sec. 3.
Minnesota Statutes 2004, section 162.07, is amended by adding a subdivision
to read:
new text begin Subd. 1a. new text end
new text begin Apportionment sum. new text end
new text begin
The commissioner shall apportion the
apportionment sum to the several counties on the basis of the following formula:
new text end
new text begin
(1) An amount equal to ten percent of the apportionment sum shall be apportioned
equally among the 87 counties.
new text end
new text begin
(2) An amount equal to ten percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the
percentage that its motor vehicle registration for the calendar year preceding the one last
past, determined by residence of registrants, bears to the total statewide motor vehicle
registration.
new text end
new text begin
(3) An amount equal to 30 percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the percentage
that its total lane-miles of approved county state-aid highways bears to the total lane-miles
of approved statewide county state-aid highways. In 1997 and subsequent years no county
may receive, as a result of an apportionment under this clause based on lane-miles rather
than miles of approved county state-aid highways, an apportionment that is less than its
apportionment in 1996.
new text end
new text begin
(4) An amount equal to 50 percent of the apportionment sum shall be apportioned
among the several counties so that each county shall receive of such amount the percentage
that its money needs bears to the sum of the money needs of all of the individual counties;
provided, that the percentage of such amount that each county is to receive shall be
adjusted so that each county shall receive in 1958 a total apportionment at least ten
percent greater than its total 1956 apportionments from the state road and bridge fund;
and provided further that those counties whose money needs are thus adjusted shall
never receive a percentage of the apportionment sum less than the percentage that such
county received in 1958.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2007, for apportionments
made on and after that date.
new text end
Sec. 4.
Minnesota Statutes 2004, section 162.07, is amended by adding a subdivision
to read:
new text begin Subd. 1b. new text end
new text begin Excess sum. new text end
new text begin
The commissioner shall apportion the excess sum to the
counties on the basis of the following formula:
new text end
new text begin
(1) An amount equal to 40 percent of the excess sum shall be apportioned among
the several counties so that each county receives of that amount the percentage that its
motor vehicle registration for the calendar year preceding the one last past, determined by
residence of registrants, bears to the total statewide motor vehicle registration.
new text end
new text begin
(2) An amount equal to 60 percent of the excess sum shall be apportioned among the
several counties so that each county shall receive of such amount the percentage that its
money needs bears to the sum of the money needs of all of the individual counties.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2007, for apportionments
made on and after that date.
new text end
Sec. 5.
Minnesota Statutes 2004, section 168.013, subdivision 1a, is amended to read:
Subd. 1a.
Passenger automobile; hearse.
(a) On passenger automobiles as defined
in section 168.011, subdivision 7, and hearses, except as otherwise provided, the tax shall
be $10 plus an additional tax equal to 1.25 percent of the base value.
(b) Subject to the classification provisions herein, "base value" means the
manufacturer's suggested retail price of the vehicle including destination charge using
list price information published by the manufacturer or determined by the registrar if no
suggested retail price exists, and shall not include the cost of each accessory or item of
optional equipment separately added to the vehicle and the suggested retail price.
(c) If the manufacturer's list price information contains a single vehicle identification
number followed by various descriptions and suggested retail prices, the registrar shall
select from those listings only the lowest price for determining base value.
(d) If unable to determine the base value because the vehicle is specially constructed,
or for any other reason, the registrar may establish such value upon the cost price to the
purchaser or owner as evidenced by a certificate of cost but not including Minnesota sales
or use tax or any local sales or other local tax.
(e) The registrar shall classify every vehicle in its proper base value class as follows:
| FROM |
TO |
||
|
$
.
0
|
$
. 199.99 |
||
| 200 |
399.99 |
and thereafter a series of classes successively set in brackets having a spread of $200
consisting of such number of classes as will permit classification of all vehicles.
(f) The base value for purposes of this section shall be the middle point between
the extremes of its class.
(g) The registrar shall establish the base value, when new, of every passenger
automobile and hearse registered prior to the effective date of Extra Session Laws 1971,
chapter 31, using list price information published by the manufacturer or any nationally
recognized firm or association compiling such data for the automotive industry. If unable
to ascertain the base value of any registered vehicle in the foregoing manner, the registrar
may use any other available source or method. The registrar shall calculate tax using base
value information available to dealers and deputy registrars at the time the application for
registration is submitted. The tax on all previously registered vehicles shall be computed
upon the base value thus determined taking into account the depreciation provisions of
paragraph (h).
(h) The annual additional tax computed upon the base value as provided herein,
during the first deleted text begin and second yearsdeleted text end new text begin yearnew text end of vehicle life shall be computed upon 100 percent
of the base value; new text begin for the second year, 80 percent of base value; new text end for the third deleted text begin and fourth
yearsdeleted text end new text begin yearnew text end , deleted text begin 90deleted text end new text begin 70new text end percent of deleted text begin suchdeleted text end new text begin basenew text end value; new text begin for the fourth year, 60 percent of base value;
new text end for the fifth deleted text begin and sixth yearsdeleted text end new text begin yearnew text end , deleted text begin 75deleted text end new text begin 50new text end percent of deleted text begin suchdeleted text end new text begin basenew text end value; new text begin for the sixth year, 40
percent of base value; new text end for the seventh year, deleted text begin 60deleted text end new text begin 35new text end percent of deleted text begin suchdeleted text end new text begin basenew text end value; for the eighth
year, deleted text begin 40deleted text end new text begin 30new text end percent ofdeleted text begin suchdeleted text end new text begin basenew text end value; for the ninth year, deleted text begin 30deleted text end new text begin 20new text end percent ofdeleted text begin suchdeleted text end new text begin basenew text end
value; for the tenth year, ten percent of deleted text begin suchdeleted text end new text begin basenew text end value; for the 11th and each succeeding
year, the sum of deleted text begin $25deleted text end new text begin $39new text end .
In no event shall the annual additional tax be less than deleted text begin $25deleted text end new text begin $39new text end . new text begin In the third and subsequent
years of vehicle life, new text end the total tax under this subdivision shall not exceed $189 deleted text begin for the first
renewal period and shall not exceed $99 for subsequent renewal periodsdeleted text end . The total tax
under this subdivision on any vehicle filing its initial registration in Minnesota in the
deleted text begin second yeardeleted text end new text begin third and subsequent yearsnew text end of vehicle life shall not exceed $189 deleted text begin and shall not
exceed $99 for subsequent renewal periodsdeleted text end . deleted text begin The total tax under this subdivision on any
vehicle filing its initial registration in Minnesota in the third or subsequent year of vehicle
life shall not exceed $99 and shall not exceed $99 in any subsequent renewal period.
deleted text end
(i) As used in this subdivision and section 168.017, the following terms have the
meanings given: "initial registration" means the 12 consecutive months calendar period
from the day of first registration of a vehicle in Minnesota; and "renewal periods" means
the 12 consecutive calendar months periods following the initial registration period.
new text begin
(j) The annual additional tax under paragraph (h) in any registration year on a
passenger automobile on which the first annual tax was paid before November 15, 2006,
must not exceed the tax that was paid on that vehicle in the previous registration year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for first registrations on registration
periods in which the tax is first due on November 15, 2006, or later. This section is
effective for renewals of registration on those vehicles assigned registration periods of
December 1, 2006, through November 30, 2007, or later.
new text end
Sec. 6.
Minnesota Statutes 2004, section 296A.07, subdivision 3, is amended to read:
Subd. 3.
Rate of tax.
The gasoline excise tax is imposed at the following rates:
(1) E85 is taxed at the rate of deleted text begin 14.2deleted text end new text begin 16.4new text end cents per gallonnew text begin until May 31, 2007, and
18.6 cents per gallon thereafternew text end ;
(2) M85 is taxed at the rate of deleted text begin 11.4deleted text end new text begin 13.1new text end cents per gallonnew text begin until May 31, 2007, and
14.8 cents per gallon thereafternew text end ; and
(3) all other gasoline is taxed at the rate of deleted text begin 20deleted text end new text begin 23new text end cents per gallonnew text begin until May 31,
2007, and 26 cents per gallon thereafternew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2006.
new text end
Sec. 7.
Minnesota Statutes 2004, section 296A.08, subdivision 2, is amended to read:
Subd. 2.
Rate of tax.
The special fuel excise tax is imposed at the following rates:
(a) Liquefied petroleum gas or propane is taxed at the rate of deleted text begin 15deleted text end new text begin 17.3new text end cents per
gallonnew text begin until May 31, 2007, and 19.5 cents per gallon thereafternew text end .
(b) Liquefied natural gas is taxed at the rate of deleted text begin 12deleted text end new text begin 13.8new text end cents per gallonnew text begin until May 31,
2007, and 15.6 cents per gallon thereafternew text end .
(c) Compressed natural gas is taxed at the rate of deleted text begin $1.739deleted text end new text begin $2new text end per thousand cubic feet;
or deleted text begin 20deleted text end new text begin 23new text end cents per gasoline equivalent, as defined by the National Conference on Weights
and Measures, which is 5.66 pounds of natural gasnew text begin until May 31, 2007, and $2.435 cents
per thousand cubic feet, or 26 cents per gasoline equivalent thereafternew text end .
(d) All other special fuel is taxed at the same rate as the gasoline excise tax as
specified in section 296A.07, subdivision 2. The tax is payable in the form and manner
prescribed by the commissioner.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2006.
new text end
Sec. 8.
new text begin
[297A.992] METROPOLITAN TRANSPORTATION SALES AND
EXCISE TAX.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
For purposes of this section "metropolitan transportation
area" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and
Washington.
new text end
new text begin Subd. 2. new text end
new text begin Authorization; rates. new text end
new text begin
Notwithstanding sections 297A.99, subdivisions 1,
2, 3, 5, and 13; and 477A.016; or any other law, a metropolitan transportation sales and
use tax is imposed at a rate of one-fourth of one percent on retail sales and uses taxable
under chapter 297A, and an excise tax is imposed on the sale of new motor vehicles, at the
rate of $20 per vehicle, for those retail sales and motor vehicle sales occurring within the
metropolitan transportation area.
new text end
new text begin Subd. 3. new text end
new text begin Fund created; appropriations. new text end
new text begin
A metropolitan transportation area fund is
created in the state treasury. After the deductions allowed in section 297A.99, subdivision
11, the commissioner of revenue shall deposit all revenue from taxes imposed under this
section in the fund. Money in the fund is appropriated to the Metropolitan Council for
capital improvements and operation of public transit operated or assisted by the council.
new text end
new text begin Subd. 4. new text end
new text begin Administration, collection, enforcement. new text end
new text begin
The administration, collection,
and enforcement provisions in section 297A.99, subdivisions 4 and 6 to 12, apply to the
tax imposed under this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
The taxes imposed under subdivision 2 are effective for
sales made after December 31, 2006, and the remainder of the section is effective the
day following final enactment.
new text end
Sec. 9.
Minnesota Statutes 2004, section 297B.02, is amended by adding a subdivision
to read:
new text begin Subd. 1a. new text end
new text begin Surcharge. new text end
new text begin
(a) A surcharge is imposed on the purchase price of any
motor vehicle taxed as a passenger automobile under section 168.013, as follows:
new text end
new text begin
(1) $125 for a motor vehicle purchased during its first year of vehicle life; and
new text end
new text begin
(2) $75 for a motor vehicle purchased during a second or later year of vehicle life.
new text end
new text begin
(b) The proceeds of the surcharge collected under this subdivision must be deposited
in the highway user tax distribution fund.
new text end
new text begin
(c) The surcharge imposed under this subdivision does not apply to vehicles
exempted from the provisions of this chapter under section 297B.03.
new text end
Sec. 10.
Minnesota Statutes 2004, section 297B.09, subdivision 1, is amended to read:
Subdivision 1.
Deposit of revenues.
(a) new text begin Except as otherwise provided in section
297B.02, subdivision 1a, new text end money collected and received under this chapter must be
deposited as provided in this subdivision.
deleted text begin (b) From July 1, 2002, to June 30, 2003, 32 percent of the money collected and
received must be deposited in the highway user tax distribution fund, 20.5 percent must be
deposited in the metropolitan area transit fund under section 16A.88, and 1.25 percent
must be deposited in the greater Minnesota transit fund under section 16A.88. The
remaining money must be deposited in the general fund.deleted text end
deleted text begin (c)deleted text end new text begin (b) new text end From July 1, 2003,deleted text begin todeleted text end new text begin throughnew text end June 30, 2007, 30 percent of the money
collected and received must be deposited in the highway user tax distribution fund, 21.5
percent must be deposited in the metropolitan area transit fund under section 16A.88, 1.43
percent must be deposited in the greater Minnesota transit fund under section 16A.88,
0.65 percent must be deposited in the county state-aid highway fund, and 0.17 percent
must be deposited in the municipal state-aid street fund. The remaining money must
be deposited in the general fund.
deleted text begin (d)deleted text end new text begin (c) new text end On and after July 1, 2007, 32 percent of the money collected and received
must be deposited in the highway user tax distribution fund, 20.5 percent must be
deposited in the metropolitan area transit fund under section 16A.88, and 1.25 percent
must be deposited in the greater Minnesota transit fund under section 16A.88. The
remaining money must be deposited in the general fund.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2006, for purchases made
on or after that date.
new text end
Sec. 11. new text begin APPROPRIATIONS; DEBT SERVICE.
new text end
new text begin
(a) $100,000,000 is appropriated on the first day of fiscal years 2007 through 2016
from the bond proceeds account in the trunk highway fund. These appropriations are in
addition to any other appropriations for this purpose.
new text end
new text begin
(b) $10,660,000 in fiscal year 2007 is appropriated from the trunk highway fund
to the commissioner of transportation for highway debt service. This appropriation is in
addition to any other appropriations for this purpose.
new text end
Sec. 12. new text begin BOND SALE AUTHORIZATIONS.
new text end
new text begin
To provide the money appropriated in section 11, paragraph (a), from the bond
proceeds account in the trunk highway fund, the commissioner of finance shall sell and
issue bonds of the state in an amount up to $1,000,000,000 in the manner, upon the terms,
and with the effect prescribed by Minnesota Statutes, sections 167.50 to 167.52, and
by the Minnesota Constitution, article XIV, section 11, at the times and in the amounts
requested by the commissioner of transportation. The proceeds of the bonds, except
accrued interest and any premium received on the sale of the bonds, must be credited to
the bond proceeds account in the trunk highway fund.
new text end