E Providing for the financing of a football stadium and parking ramp for the Minnesota Vikings and the university of Minnesota; exempting real or personal property acquired, owned, leased, controlled, used or occupied by the metropolitan sports facilities commission for the football stadium from the property tax, property to be subject to special assessments; imposing a gross earnings tax on wholesales of sports memorabilia, 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, supplies or equipment used in the construction, equipping or improvement of the football stadium from the sales tax; requiring a certain amount of the proceeds from the state lottery to be deposited in the sports facilities account; 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 a football stadium admission tax, providing for collection and requiring deposit in the sports facilities account; requiring the metropolitan sports facilities 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 impose a parking tax or surcharge of a certain minimum amount per vehicle for professional and collegiate game days at the football stadium, requiring deposit of receipts in the sports facilities account; requiring the commission to retain naming rights, authorizing marketing of the naming and advertising rights, specifying certain negotiation requirements and requiring revenue generated by an agreement for the sale, lease or transfer of naming rights to the football stadium to be deposited in the sports facilities account; prohibiting future budgets of the commission from including plans for renovation or upgrading of the facilities at the metrodome and capital improvements other than repair or maintenance after a certain date; providing for the termination of the metrodome leases with the football teams and for sale of the metrodome property, requiring the deposit of sale proceeds in the sports facilities account; placing certain conditions on the issuance of bonds by the metropolitan council, requiring agreements providing for construction of a football stadium with a retractable roof for a certain guaranteed maximum price and requiring a certain minimum amount of performance bonds to cover cost overruns, requiring the football team to pay the overruns; requiring agreements with the university of Minnesota for preference dates for university activities in addition to intercollegiate football games and for construction of a parking ramp, agreements with the university and the football team relating to parking ramp use and revenues and to operation of the stadium by a manager and agreements with the professional football league and the Vikings relating to contributions to payment of the costs of stadium construction and to stadium use; specifying certain duties of the university; providing for the issuance of bonds by the metropolitan council, limit; authorizing the city or county of stadium location to impose liquor, entertainment or food taxes, authorizing a county tax on businesses under certain conditions, requiring deposit of the proceeds in the sports facilities account; creating the sports facilities account in the special revenue fund for payment of stadium construction costs and of repairs and upgrading of other professional sports facilities constructed with state assistance, restricting use for baseball stadium construction; requiring and providing for the city of stadium location to issue an on-sale or combination on-sale and off-sale intoxicating liquor license to the university of Minnesota for use on the premises of a football stadium, specifying certain restrictions; authorizing construction of the football stadium using the design build method, exempting the architect or firm selected to provide construction services from competitive bidding requirements (je, ja)