1.1 	A bill for an act
1.2 	relating to taxation; authorizing the city of Windom to impose sales and use 
1.3 	and excise taxes.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF WINDOM; TAXES AUTHORIZED.
 1.6 		Subdivision 1.Sales and use tax authorized. Notwithstanding Minnesota Statutes, 
1.7 	section 477A.016, or any other provision of law, ordinance, or city charter, if approved by 
1.8 	the voters at an election held on or before November 1, 2016, the city of Windom may 
1.9 	impose by ordinance a sales and use tax of up to one percent for the purposes specified in 
1.10 	subdivision 3. Except as provided in this section, the provisions of Minnesota Statutes, 
1.11 	section 297A.99, govern the imposition, administration, collection, and enforcement of 
1.12 	the tax authorized under this subdivision.
1.13 		Subd. 2.Excise tax authorized. Notwithstanding Minnesota Statutes, section 
1.14 	477A.016, or any other provision of law, ordinance, or city charter, if approved by the 
1.15 	voters pursuant to the referendum under subdivision 1, the city of Windom may collect, 
1.16 	administer, and enforce for the purposes specified in subdivision 3, an excise tax of up to 
1.17 	$20 per motor vehicle, as defined by ordinance, purchased or acquired from any person 
1.18 	engaged within the city in the business of selling motor vehicles at retail.
1.19 		Subd. 3.Use of revenues. The proceeds of the tax imposed under this section must 
1.20 	be used to pay for the costs of public facilities.
1.21 		Subd. 4.Bonding authority. The city of Windom, pursuant to the approval of the 
1.22 	voters at the referendum authorizing the imposition of taxes in this section, may issue 
1.23 	bonds under Minnesota Statutes, chapter 475, to pay capital and administrative expenses 
2.1 	for the project described in subdivision 3. A separate election to approve the bonds under 
2.2 	Minnesota Statutes, section 475.58, is not required.
2.3 		Subd. 5.Termination of tax. (a) The taxes authorized under subdivisions 1 and 2 
2.4 	terminate at the earlier of:
2.5 	(1) 15 years after the date of initial imposition of the tax; or
2.6 	(2) when $3,500,000 has been collected.
2.7 	(b) Any funds remaining after completion of the projects specified in subdivision 3 
2.8 	may be placed in the general fund of the city. The tax imposed under subdivisions 1 and 2 
2.9 	may expire at an earlier time if the city so determines by ordinance.

2.10 	EFFECTIVE DATE. This section is effective the day after compliance by the 
2.11 	governing body of the city of Windom with Minnesota Statutes, section 645.021, 
2.12 	subdivisions 2 and 3.