1.1 	A bill for an act
1.2 	relating to natural and cultural resources; increasing the sales tax rate by 
1.3 	three-eighths of one percent and dedicating the receipts for natural and 
1.4 	cultural heritage purposes; creating a cultural legacy fund; creating a heritage 
1.5 	enhancement fund;  creating a great outdoors Minnesota fund; establishing a 
1.6 	Heritage Enhancement Council; amending Minnesota Statutes 2006, sections 
1.7 	10A.01, subdivision 35; 297A.62, subdivision 1; 297A.94; 297B.02, subdivision 
1.8 	1; proposing coding for new law in Minnesota Statutes, chapters 97A; 129D; 
1.9 	proposing coding for new law as Minnesota Statutes, chapter 84E.
1.10 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.11 	Section 1. TITLE.
 1.12 	This act shall be titled the "Dallas Sams Outdoor and Cultural Legacy Act."

1.13 	Sec. 2. Minnesota Statutes 2006, section 10A.01, subdivision 35, is amended to read:
1.14 		Subd. 35.Public official. "Public official" means any:
1.15 	(1) member of the legislature;
1.16 	(2) individual employed by the legislature as secretary of the senate, legislative 
1.17 	auditor, chief clerk of the house, revisor of statutes, or researcher, legislative analyst, or 
1.18 	attorney in the Office of Senate Counsel and Research or House Research;
1.19 	(3) constitutional officer in the executive branch and the officer's chief administrative 
1.20 	deputy;
1.21 	(4) solicitor general or deputy, assistant, or special assistant attorney general;
1.22 	(5) commissioner, deputy commissioner, or assistant commissioner of any state 
1.23 	department or agency as listed in section 15.01 or 15.06, or the state chief information 
1.24 	officer;
2.1 	(6) member, chief administrative officer, or deputy chief administrative officer of a 
2.2 	state board or commission that has either the power to adopt, amend, or repeal rules under 
2.3 	chapter 14, or the power to adjudicate contested cases or appeals under chapter 14;
2.4 	(7) individual employed in the executive branch who is authorized to adopt, amend, 
2.5 	or repeal rules under chapter 14 or adjudicate contested cases under chapter 14;
2.6 	(8) executive director of the State Board of Investment;
2.7 	(9) deputy of any official listed in clauses (7) and (8);
2.8 	(10) judge of the Workers' Compensation Court of Appeals;
2.9 	(11) administrative law judge or compensation judge in the State Office of 
2.10 	Administrative Hearings or referee in the Department of Employment and Economic 
2.11 	Development;
2.12 	(12) member, regional administrator, division director, general counsel, or operations 
2.13 	manager of the Metropolitan Council;
2.14 	(13) member or chief administrator of a metropolitan agency;
2.15 	(14) director of the Division of Alcohol and Gambling Enforcement in the 
2.16 	Department of Public Safety;
2.17 	(15) member or executive director of the Higher Education Facilities Authority;
2.18 	(16) member of the board of directors or president of Minnesota Technology, Inc.; 
2.19 	(17) member of the board of directors or executive director of the Minnesota State 
2.20 	High School League;
2.21 	(18) member of the Minnesota Ballpark Authority established in section 473.755; or
2.22 	(19) citizen member of the Legislative-Citizen Commission on Minnesota 
2.23 	Resources; or
2.24 	(20) member of the Heritage Enhancement Council.

2.25 	EFFECTIVE DATE. This section is effective November 15, 2008. 

2.26 	Sec. 3. [84E.01] GREAT OUTDOORS MINNESOTA FUND.
2.27 	The great outdoors Minnesota fund is established in section 297A.94. All money 
2.28 	earned by the great outdoors Minnesota fund must be credited to the fund. Money in the 
2.29 	fund may be spent only on the protection and restoration of the state's lakes, rivers, streams, 
2.30 	wetlands, groundwater, parks, trails, natural areas, and historic sites. Money appropriated 
2.31 	for parks from the fund shall be based on park usage, expenditures, and acreage.

2.32 	EFFECTIVE DATE. This section is effective July 1, 2009. 

3.1 	Sec. 4. [97A.056] HERITAGE ENHANCEMENT FUND; HERITAGE 
3.2 	ENHANCEMENT COUNCIL.
3.3 		Subdivision 1.Heritage enhancement fund. (a) The heritage enhancement fund is 
3.4 	established in section 297A.94. All money earned by the heritage enhancement fund must 
3.5 	be credited to the fund. At least 97 percent of the money appropriated from the fund must 
3.6 	be spent on specific fish, wildlife, habitat, and land conservation projects.
3.7 	(b) A forest legacy and forest consolidation account is created within the heritage 
3.8 	enhancement fund. From the receipts deposited in the heritage enhancement fund under 
3.9 	section 297A.94, 25 percent each fiscal year must be credited to the forest legacy and 
3.10 	forest consolidation account. Money in the account may be spent only for the acquisition 
3.11 	of permanent easements on private forest land or for the acquisition of land for forest 
3.12 	consolidation.
3.13 		Subd. 2.Heritage Enhancement Council. (a) A Heritage Enhancement Council of 
3.14 	16 members is created in the legislative branch, consisting of:
3.15 	(1) three members of the senate appointed by the senate Subcommittee on 
3.16 	Committees of the Committee on Rules and Administration; 
3.17 	(2) three members of the house of representatives appointed by the speaker of the 
3.18 	house;
3.19 	(3) three public members representing hunting, fishing, wildlife, forestry, or land 
3.20 	conservation interests appointed by the senate Subcommittee on Committees of the 
3.21 	Committee on Rules and Administration;
3.22 	(4) three public members representing hunting, fishing, wildlife, forestry, or land 
3.23 	conservation interests appointed by the speaker of the house; and
3.24 	(5) four public members representing hunting, fishing, wildlife, forestry, or land 
3.25 	conservation interests appointed by the governor.
3.26 	(b) One member from the senate and one member from the house of representatives 
3.27 	must be from the minority caucus. 
3.28 	(c) In making appointments to the council, appointing authorities shall consult 
3.29 	with hunting, fishing, wildlife, forestry, and land conservation groups and shall consider 
3.30 	geographic balance. Appointments to the council shall be made by February 1, 2009. 
3.31 	(d) Legislative members are entitled to reimbursement for per diem expenses plus 
3.32 	travel expenses incurred in the services of the council. The removal and, beginning July 1, 
3.33 	2009, the compensation of public members is as provided in section 15.0575.
3.34 	(e) The first meeting of the council shall be convened by the chair of the Legislative 
3.35 	Coordinating Commission. Members shall elect a chair, vice chair, secretary, and other 
4.1 	officers as determined by the council. The chair may convene meetings as necessary to 
4.2 	conduct the duties prescribed by this section.
4.3 	(f) Public membership terms are coterminous with the appointing authority and 
4.4 	legislative membership terms are at the pleasure of the appointing authority, except that 
4.5 	members shall serve on the council until their successors are appointed.
4.6 	(g) Vacancies occurring on the council do not affect the authority of the remaining 
4.7 	members of the council to carry out their duties. Vacancies shall be filled in the same 
4.8 	manner as under paragraph (a).
4.9 	(h) The governor's appointments to the council are subject to the advice and consent 
4.10 	of the senate.
4.11 		Subd. 3.Duties of council. (a) The council, in consultation with statewide and 
4.12 	local fishing, hunting, wildlife, forestry, and land conservation groups, shall develop a 
4.13 	biennial budget plan to recommend expenditures from the heritage enhancement fund to 
4.14 	the legislature and the governor. The biennial budget plan shall include at least $5,000,000 
4.15 	in each fiscal year for a conservation partners program to provide matching grants of up 
4.16 	to $20,000 to local sporting and conservation clubs for the improvement, enhancement, 
4.17 	and protection of fish, game, wildlife, habitat, forestry, and land conservation. Approval 
4.18 	of the biennial budget plan for the heritage enhancement fund requires an affirmative 
4.19 	vote of at least 11 members of the council.
4.20 	(b) In the biennial budget submitted to the legislature, the governor shall submit 
4.21 	separate budget detail for planned expenditures from the heritage enhancement fund 
4.22 	as recommended by the council.
4.23 	(c) As a condition of acceptance of an appropriation from the heritage enhancement 
4.24 	fund, an agency or entity receiving an appropriation shall submit a work program and 
4.25 	quarterly progress reports for appropriations from the heritage enhancement fund to the 
4.26 	members of the Heritage Enhancement Council in the form determined by the council.
4.27 		Subd. 4.Council administration. (a) The council may employ personnel and 
4.28 	contract with consultants as necessary to carry out functions and duties of the council. 
4.29 	Permanent employees shall be in the unclassified service. The council may request staff 
4.30 	assistance, legal opinion, and data from agencies of state government as needed for the 
4.31 	execution of the responsibilities of the council.
4.32 	(b) Beginning July 1, 2009, the administrative expenses of the council shall be paid 
4.33 	from the heritage enhancement fund, as appropriated by law.
4.34 	(c) A council member or an employee of the council may not participate in or vote 
4.35 	on a decision of the council relating to an organization in which the member or employee 
5.1 	has either a direct or indirect personal financial interest. While serving on or employed by 
5.2 	the council, a person shall avoid any potential conflict of interest.
5.3 		Subd. 5.Open meetings. (a) Meetings of the council and other groups the council 
5.4 	may establish must be open to the public. Except where prohibited by law, the council 
5.5 	shall establish additional processes to broaden public involvement in all aspects of its 
5.6 	deliberations. For the purposes of this subdivision, a meeting occurs when a quorum is 
5.7 	present and action is taken regarding a matter within the jurisdiction of the council.
5.8 	(b) For legislative members of the council, enforcement of this subdivision shall 
5.9 	be governed by section 3.055, subdivision 2. For nonlegislative members of the council, 
5.10 	enforcement of this subdivision shall be governed by section 13D.06, subdivisions 1 and 2.
5.11 		Subd. 6.Council expiration. Subdivisions 2 to 5 expire on June 30, 2013, unless 
5.12 	extended by law.

5.13 	EFFECTIVE DATE. This section is effective November 15, 2008. 

5.14 	Sec. 5. [129D.17] CULTURAL LEGACY FUND; EXPENDITURES.
5.15 		Subdivision 1.Fund. The cultural legacy fund is established in section 297A.94. 
5.16 	All money earned by the fund must be credited to the fund.
5.17 		Subd. 2.Expenditures. Subject to the appropriation by law, receipts to the fund 
5.18 	must be allocated as follows:
5.19 	(1) 43 percent of the receipts may be spent only for grants to nonprofit art 
5.20 	organizations to be allocated by the Minnesota Board of the Arts; and
5.21 	(2) 57 percent may be spent only to provide access to arts education for Minnesota 
5.22 	students through grants to schools and Minnesota-based nonprofit arts organizations.

5.23 	EFFECTIVE DATE. This section is effective July 1, 2009. 

5.24 	Sec. 6. Minnesota Statutes 2006, section 297A.62, subdivision 1, is amended to read:
5.25 		Subdivision 1.Generally. (a) Except as otherwise provided in this subdivision or 
5.26 	in subdivision 2 or 3 or in this chapter, a sales tax of 6.5 percent is imposed on the gross 
5.27 	receipts from retail sales as defined in section  297A.61, subdivision 4, made in this state or 
5.28 	to a destination in this state by a person who is required to have or voluntarily obtains a 
5.29 	permit under section  297A.83, subdivision 1. 
5.30 	(b) Beginning July 1, 2009, until June 30, 2034, the sales and use tax rate shall be 
5.31 	increased by three-eighths of one percent on sales and uses taxable under the general 
5.32 	state sales and use tax law.

5.33 	EFFECTIVE DATE. This section is effective July 1, 2009. 

6.1 	Sec. 7. Minnesota Statutes 2006, section 297A.94, is amended to read:
6.2 	297A.94 DEPOSIT OF REVENUES.
6.3 	(a) Except as provided in this section and in section 297A.62, subdivision 1, 
6.4 	paragraph (b), the commissioner shall deposit the revenues, including interest and 
6.5 	penalties, derived from the taxes imposed by this chapter in the state treasury and credit 
6.6 	them to the general fund.
6.7 	(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic 
6.8 	account in the special revenue fund if:
6.9 	(1) the taxes are derived from sales and use of property and services purchased for 
6.10 	the construction and operation of an agricultural resource project; and
6.11 	(2) the purchase was made on or after the date on which a conditional commitment 
6.12 	was made for a loan guaranty for the project under section 41A.04, subdivision 3. 
6.13 	The commissioner of finance shall certify to the commissioner the date on which the 
6.14 	project received the conditional commitment. The amount deposited in the loan guaranty 
6.15 	account must be reduced by any refunds and by the costs incurred by the Department of 
6.16 	Revenue to administer and enforce the assessment and collection of the taxes.
6.17 	(c) The commissioner shall deposit the revenues, including interest and penalties, 
6.18 	derived from the taxes imposed on sales and purchases included in section 297A.61, 
6.19 	subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them 
6.20 	as follows: 
6.21 	(1) first to the general obligation special tax bond debt service account in each fiscal 
6.22 	year the amount required by section 16A.661, subdivision 3, paragraph (b); and 
6.23 	(2) after the requirements of clause (1) have been met, the balance to the general 
6.24 	fund.
6.25 	(d) The commissioner shall deposit the revenues, including interest and penalties, 
6.26 	collected under section 297A.64, subdivision 5, in the state treasury and credit them to the 
6.27 	general fund. By July 15 of each year the commissioner shall transfer to the highway user 
6.28 	tax distribution fund an amount equal to the excess fees collected under section 297A.64, 
6.29 	subdivision 5, for the previous calendar year. 
6.30 	(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and 
6.31 	for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and 
6.32 	penalties, transmitted to the commissioner under section 297A.65, must be deposited by 
6.33 	the commissioner in the state treasury as follows: 
6.34 	(1) 50 percent of the receipts must be deposited in the heritage enhancement account 
6.35 	in the game and fish fund, and may be spent only on activities that improve, enhance, or 
7.1 	protect fish and wildlife resources, including conservation, restoration, and enhancement 
7.2 	of land, water, and other natural resources of the state;
7.3 	(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and 
7.4 	may be spent only for state parks and trails;
7.5 	(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and 
7.6 	may be spent only on metropolitan park and trail grants;
7.7 	(4) three percent of the receipts must be deposited in the natural resources fund, and 
7.8 	may be spent only on local trail grants; and
7.9 	(5) two percent of the receipts must be deposited in the natural resources fund, 
7.10 	and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and 
7.11 	Conservatory, and the Duluth Zoo.
7.12 	(f) The revenue dedicated under paragraph (e) may not be used as a substitute 
7.13 	for traditional sources of funding for the purposes specified, but the dedicated revenue 
7.14 	shall supplement traditional sources of funding for those purposes. Land acquired with 
7.15 	money deposited in the game and fish fund under paragraph (e) must be open to public 
7.16 	hunting and fishing during the open season, except that in aquatic management areas or 
7.17 	on lands where angling easements have been acquired, fishing may be prohibited during 
7.18 	certain times of the year and hunting may be prohibited. At least 87 percent of the money 
7.19 	deposited in the game and fish fund for improvement, enhancement, or protection of fish 
7.20 	and wildlife resources under paragraph (e) must be allocated for field operations.
7.21 	(g) Receipts from the sales tax imposed in section 297A.62, subdivision 1, paragraph 
7.22 	(b), plus penalties and interest and reduced by any refunds, are dedicated as follows: 33 
7.23 	percent of the receipts shall be deposited in the heritage enhancement fund and may be 
7.24 	spent only to preserve, enhance, or protect the state's fish, wildlife, habitat, and land 
7.25 	resources; 43 percent of the receipts shall be deposited in the great outdoors Minnesota 
7.26 	fund and may be spent only on protection and restoration of the state's lakes, rivers, 
7.27 	streams, wetlands, groundwater, parks, trails, natural areas, and historic sites; and 24 
7.28 	percent of the receipts shall be deposited in the cultural legacy fund and may be spent only 
7.29 	on arts, arts education, and arts access. A cultural legacy fund; a heritage enhancement 
7.30 	fund; and a great outdoors Minnesota fund are created in the state treasury. The money 
7.31 	dedicated under this section shall be appropriated by law. The money dedicated under this 
7.32 	section shall not be used as a substitute for traditional funding sources for the purposes 
7.33 	specified, but the dedicated money shall supplement traditional sources of funding for 
7.34 	those purposes. Land acquired by fee with money deposited in the heritage enhancement 
7.35 	fund under this section must be open to public taking of fish and game during the open 
7.36 	season unless otherwise provided by law.

8.1 	EFFECTIVE DATE. This section is effective July 1, 2009. 

8.2 	Sec. 8. Minnesota Statutes 2006, section 297B.02, subdivision 1, is amended to read:
8.3 		Subdivision 1.Rate. There is imposed an excise tax at the rate provided in chapter 
8.4 	297A section 297A.62, subdivision 1, paragraph (a), on the purchase price of any motor 
8.5 	vehicle purchased or acquired, either in or outside of the state of Minnesota, which is 
8.6 	required to be registered under the laws of this state.
8.7 	The excise tax is also imposed on the purchase price of motor vehicles purchased 
8.8 	or acquired on Indian reservations when the tribal council has entered into a sales tax on 
8.9 	motor vehicles refund agreement with the state of Minnesota.

8.10 	EFFECTIVE DATE. This section is effective July 1, 2009.