1.1 	A bill for an act
1.2 	relating to local taxes; authorizing Rice County to impose a local sales and use 
1.3 	tax.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. RICE COUNTY; TAXES AUTHORIZED.
 1.6 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
1.7 	section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and if approved 
1.8 	by the voters at a general election as required under Minnesota Statutes, section 297A.99, 
1.9 	subdivision 3, Rice County may impose by ordinance a sales and use tax of three-eighths 
1.10 	of one percent for the purposes specified in subdivision 2. Except as otherwise provided in 
1.11 	this section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
1.12 	administration, collection, and enforcement of the tax authorized under this subdivision. 
1.13 	The tax imposed under this subdivision is in addition to any local sales and use tax imposed 
1.14 	under any other special law.
1.15 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
1.16 	under subdivision 1 must be used by Rice County to pay the costs of collecting and 
1.17 	administering the tax and paying for up to $77,000,000 for construction of a public safety 
1.18 	facility in the county, including associated bond costs for any bonds issued under subdivision 
1.19 	3.
1.20 		Subd. 3.Bonding authority. (a) Rice County may issue bonds under Minnesota Statutes, 
1.21 	chapter 475, to finance all or a portion of the costs of the facilities authorized in subdivision 
1.22 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
1.23 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
2.1 	subdivision may not exceed $77,000,000, plus an amount to be applied to the payment of 
2.2 	the costs of issuing the bonds. The bonds may be paid from or secured by any funds available 
2.3 	to Rice County, including the tax authorized under subdivision 1. The issuance of bonds 
2.4 	under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
2.5 	(b) The bonds are not included in computing any debt limitation applicable to Rice 
2.6 	County, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
2.7 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
2.8 	the bonds under Minnesota Statutes, section 475.58, is not required.
2.9 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
2.10 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 30 years 
2.11 	after being first imposed, or (2) when the county board of commissioners determines that 
2.12 	the amount received from the tax is sufficient to pay for the project costs authorized under 
2.13 	subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds 
2.14 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
2.15 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining 
2.16 	after payment of the allowed costs due to the timing of the termination of the tax under 
2.17 	Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of 
2.18 	the county. The tax imposed under subdivision 1 may expire at an earlier time if the county 
2.19 	so determines by ordinance.

2.20 	EFFECTIVE DATE. This section is effective the day after the governing body of Rice 
2.21 	County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
2.22 	subdivisions 2 and 3.