1.1 	A bill for an act
1.2 	relating to taxation; liquor; dedicating the proceeds from taxes on Sunday liquor 
1.3 	sales;proposing coding for new law in Minnesota Statutes, chapter 340A.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. [340A.5045] SUNDAY SALES; APPROPRIATION OF REVENUE.
1.6 	(a) If off-sale licensees are allowed to sell intoxicating liquor on Sundays, under section 
1.7 	340A.504, subdivision 4, the commissioner of revenue shall annually estimate the amount 
1.8 	of increased state tax revenue attributed each year to the legalization of Sunday off-sale 
1.9 	liquor sales. The commissioner shall make the determination by July 15 of each year for 
1.10 	the preceding 12-month period ending the immediately preceding May 31. For purposes of 
1.11 	this section, "state tax revenues" means the revenues from taxes collected under section 
1.12 	295.75, and chapters 297A, not including any amount attributable to the additional sales 
1.13 	tax under section 297A.62, subdivision 1a, and 297G. The commissioner may require 
1.14 	remitters of these taxes to file any additional information necessary in order to make the 
1.15 	determination required under this paragraph.
1.16 	(b) The amount determined under paragraph (a) is annually appropriated from the general 
1.17 	fund in the fiscal year in which the determination is made to the commissioner of health 
1.18 	and human services to fund chemical dependency treatment programs under chapter 254B.

1.19 	EFFECTIVE DATE. This section is effective the day following final enactment with 
1.20 	the commissioner making the first determination by July 15 of the calendar year following 
1.21 	the calendar year in which Sunday sales under Minnesota Statutes, section 340.504, 
1.22 	subdivision 4, are allowed.