1.1 	A bill for an act
1.2 	relating to taxation; authorizing the city of Marshall to impose a local sales and 
1.3 	use tax.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF MARSHALL; SALES AND USE TAX.
 1.6 		Subdivision 1.Authorization. Notwithstanding Minnesota Statutes, section 
1.7 	297A.99, subdivisions 1, 2, and 3, or 477A.016, or any other law, ordinance, or city 
1.8 	charter, the city of Marshall, if approved by the voters at a general election or a special 
1.9 	election held within two years of the date of final enactment of this section, may impose 
1.10 	the tax authorized under subdivision 2.
1.11 		Subd. 2.Sales and use tax authorized. The city of Marshall may impose by 
1.12 	ordinance a sales and use tax of up to one-half of one percent for the purposes specified in 
1.13 	subdivision 3. The provisions of Minnesota Statutes, section 297A.99, except subdivisions 
1.14 	1, 2, and 3, govern the imposition, administration, collection, and enforcement of the tax 
1.15 	authorized under this subdivision.
1.16 		Subd. 3.Use of sales and use tax revenues. The revenues derived from the tax 
1.17 	authorized under subdivision 2 must be used by the city of Marshall to pay the costs of 
1.18 	collecting and administering the sales and use tax and to pay all or part of the costs of the 
1.19 	new and existing facilities of the Minnesota Emergency Response and Industry Training 
1.20 	Center and all or part of the costs of the new facilities of the Southwest Minnesota 
1.21 	Regional Amateur Sports Center. Authorized expenses include, but are not limited to, 
1.22 	acquiring property, predesign, design, and paying construction, furnishing, and equipment 
1.23 	costs related to these facilities and paying debt service on bonds or other obligations issued 
1.24 	by the city of Marshall under subdivision 4 to finance the capital costs of these facilities.
2.1 		Subd. 4.Bonds. (a) If the imposition of a sales and use tax is approved by the voters, 
2.2 	the city of Marshall may issue bonds under Minnesota Statutes, chapter 475, to finance all 
2.3 	or a portion of the costs of the facilities authorized in subdivision 3, and may issue bonds 
2.4 	to refund bonds previously issued. The aggregate principal amount of bonds issued under 
2.5 	this subdivision may not exceed $17,290,000, plus an amount to be applied to the payment 
2.6 	of the costs of issuing the bonds. The bonds may be paid from or secured by any funds 
2.7 	available to the city of Marshall, including the tax authorized under subdivision 2. 
2.8 	(b) The bonds are not included in computing any debt limitation applicable to the 
2.9 	city of Marshall, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
2.10 	principal and interest on the bonds, is not subject to any levy limitation. A separate 
2.11 	election to approve the bonds under Minnesota Statutes, section 475.58, is not required. 
2.12 		Subd. 5.Termination of taxes. The tax imposed under subdivision 2 expires at the 
2.13 	earlier of (1) 15 years after the tax is first imposed, or (2) when the city council determines 
2.14 	that the amount of revenues received from the tax to pay for the capital and administrative 
2.15 	costs of the facilities under subdivision 3 first equals or exceeds the amount authorized to 
2.16 	be spent for the facilities plus the additional amount needed to pay the costs related to 
2.17 	issuance of the bonds under subdivision 4, including interest on the bonds. Any funds 
2.18 	remaining after payment of all such costs and retirement or redemption of the bonds shall 
2.19 	be placed in the general fund of the city. The tax imposed under subdivision 2 may expire 
2.20 	at an earlier time if the city so determines by ordinance.

2.21 	EFFECTIVE DATE. This section is effective the day after compliance by the 
2.22 	governing body of the city of Marshall with Minnesota Statutes, section 645.021, 
2.23 	subdivision 3.