E Providing for the financing of a major league baseball park and a football stadium; exempting real or personal property acquired, owned, leased, controlled, used or occupied by the metropolitan sports facilities commission for the baseball park or a football stadium from the property tax, property to be subject to special assessments; imposing a gross earnings (revenues) tax on wholesales of sports memorabilia in the metropolitan area, defining sports memorabilia, requiring wholesaler periodic estimated payments of the tax to the commissioner of revenue, requiring crediting of the revenues by the commissioner to the sports facilities account; exempting materials and supplies used in the construction of a baseball park or a football stadium from the sales tax; increasing the membership of the metropolitan sports facilities commission, requiring membership appointment by the governor and confirmation by the senate, specifying membership representation requirements and modifying member terms; increasing the metrodome admission tax and requiring a certain percentage of the tax proceeds to be deposited in the sports facilities account; imposing baseball park and football stadium admission taxes, providing for collection and requiring deposit in the sports facilities account, restricting use to the payment of debt service on bonds; requiring the metropolitan sports facilities commission to impose a tax on retail sales at the metrodome, baseball park and football stadium, exempting sales of sports memorabilia subject to the gross earnings tax, requiring deposit of receipts in the sports facilities account; requiring the commission to charge rent for use of property or equipment of sports facilities constructed with state assistance to conduct broadcasting or reporting of professional or collegiate sports or entertainment events, specifying a minimum income requirement and requiring deposit of the receipts in the sports facilities account; requiring the commission to retain naming rights to the baseball park, requiring revenue generated by an agreement for the sale, lease or transfer of naming rights to be deposited in the sports facilities account; requiring the commission to deposit a certain amount from accumulated reserves into the sports facilities account and authorizing use of accumulated reserves to pay debt service on the bonds issued during construction of the baseball park; requiring the commission to retain the right to sell seats at the baseball park and authorizing sale to the public of commemorative bricks, plaques or other items at the baseball park and the football stadium; providing for disposition of the metrodome property upon termination of use by professional football and baseball tenants, requiring the transfer of sale proceeds and accumulated reserves to the sports facilities account; placing certain conditions on the issuance of bonds by the metropolitan council to finance the baseball park, requiring metropolitan sports facilities commission agreements providing for construction of a roof ready baseball park to be owned by the commission for a certain guaranteed maximum price and requiring a certain minimum amount of performance bonds to cover cost overruns, requiring the agreement to require a certain portion of the cost of the baseball park to be financed by the owner of the major league baseball team (Minnesota Twins) or by other private sector financing and the major league baseball team to pay the cost overruns; requiring an agreement with a manager to operate the baseball park for use by the major league baseball team and a use agreement with the team, specifying certain agreement requirements; requiring the commission to provide for the public display at baseball games and other events at the baseball park of an American flag manufactured in America and for public recitation of the pledge of allegiance before the start of events; authorizing and providing for metropolitan council issuance of revenue bonds to finance the baseball park, limit, requiring a certain amount of the bond proceeds to be appropriated to the metropolitan council for metropolitan transit needs in the event of stadium location in the city of Minneapolis, specifying the revenues required to be pledged for payment of bonds issued for the baseball park and for payment of bonds issued for a football stadium, authorizing the issuance of revenue anticipation certificates under certain conditions, requiring certain agreements between the commissioner of finance on behalf of the state and the council and between the council and the commission; authorizing council issuance of revenue bonds to finance acquisition and betterment of the football stadium under certain conditions; authorizing the city or county of baseball park or football stadium location to impose certain local option taxes, authorizing joint powers agreements to serve as a host community, specifying certain referendum requirements, requiring transfer of the revenues to the sports facilities account and use of the proceeds for payment of principal and interest on bonds; authorizing the host community to impose retail food, liquor and entertainment taxes on businesses located within the area contiguous to the ballpark and a ballpark ticket surcharge and a parking tax or surcharge or both at the baseball park or football stadium; authorizing a surcharge on the rental or lease of vehicles within the host community, requiring a certain portion to be deposited in the sports facilities account, another portion to be used by the host community to pay the debt service on bonds issued to construct housing and the remainder to be used by the metropolitan airports commission (MAC) for noise mitigation; specifying certain tax and surcharge collection, enforcement and administration requirements and providing for expiration; granting certain taxing authority to an alternative host community under certain conditions; creating a sports facilities account in the special revenue fund for payment of debt service on obligations issue to finance baseball park or football stadium construction costs and for repairs and upgrading of other professional sports facilities constructed with state assistance other than the metrodome, appropriating revenues in the account to the commissioner of finance for transfer to the metropolitan council for deposit into bond and debt service reserve funds; providing for selection of a site for the baseball park, requiring the governor to appoint a baseball site selection commission and the strategic and long range planning office to assist the commission in providing for the construction of an open air baseball park, specifying certain commission membership requirements and the selection process; specifying certain requirements for sale of the baseball franchise, providing for community or local private ownership; requiring the metropolitan sports facilities commission to comply with the requirements for construction of a baseball park before taking action to provide a new football stadium; requiring the use of certain excess local sales tax revenues collected by the city of St. Paul for the St. Paul family housing fund (mk, ja)