SF 1832

Introduction - 84th Legislature (2005 - 2006)

Posted on 12/15/2009 12:00 a.m.

A bill for an act
relating to sales and use taxes; authorizing the
county of Mower to impose a local sales tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin COUNTY OF MOWER; SALES AND USE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax
authorized. new text end

new text begin Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law or ordinance, the county
of Mower may, by resolution, impose a sales and use tax of up to
one-half percent for the purposes specified in subdivision 2.
Except as otherwise provided in this section, the provisions of
Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax
authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin The proceeds of the tax
imposed under this section must be solely used to pay for all
costs associated with a Criminal Justice Center for Mower
County. Government functions to be located in the facility for
which proceeds of the tax may be used include, but are not
limited to, jail, law enforcement, dispatch, courts, court
administration, correctional services, and county attorney.
new text end

new text begin Authorized expenses include, but are not limited to, site
acquisition, infrastructure, construction, and professional fees
related to the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The county may issue
bonds under Minnesota Statutes, chapter 475, to finance the
capital expenditures and improvements authorized by the
referendum under subdivision 4. An election to approve the
bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin (b) The issuance of bonds under this subdivision is not
subject to Minnesota Statutes, section 275.60 or 275.61.
new text end

new text begin (c) The bonds are not included in computing any debt limits
applicable to the county, and the levy of taxes under Minnesota
Statutes, section 475.61, to pay principal and interest on the
bonds is not subject to levy limits.
new text end

new text begin Subd. 4. new text end

new text begin Referendum. new text end

new text begin If the county of Mower proposes to
impose the tax authorized by this section, the question of
imposing the tax must be submitted to the voters at either the
next general election or a separate ballot issue.
new text end

new text begin Subd. 5. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under
this section expires when the county board first determines that
the amount of revenues raised to pay for the Criminal Justice
Center project under subdivision 2 meet or exceed approved
project costs. Any funds remaining after completion of the
projects may be placed in the general funds of the county. The
county may rescind the tax imposed under this section at an
earlier time by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after
compliance with the governing body of the county of Mower with
Minnesota Statutes, section 645.021, subdivision 3.
new text end