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

1.5 	Section 1. CITY OF ST. CLOUD; TAXES AUTHORIZED.
 1.6 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
1.7 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
1.8 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of St. Cloud 
1.9 	may impose by ordinance a sales and use tax of one-quarter percent for the purposes specified 
1.10 	in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota 
1.11 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
1.12 	of the tax authorized under this subdivision. The tax authorized under this subdivision is in 
1.13 	addition to any local sales and use tax imposed under any other special law.
1.14 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
1.15 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
1.16 	the tax and:
1.17 	(1) to finance up to $7,000,000, plus associated bonding costs, for an outdoor water park 
1.18 	adjacent to the St. Cloud Aquatics Center; or
1.19 	(2) to otherwise fund up to $7,000,000 for an outdoor water park adjacent to the St. 
1.20 	Cloud Aquatics Center.
1.21 		Subd. 3.Bonding authority; voter approval. (a) The city may issue bonds under 
1.22 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
2.1 	authorized in subdivision 2. The aggregate principal amount of bonds issued under this 
2.2 	subdivision may not exceed $7,000,000, plus an amount applied to the payment of the costs 
2.3 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
2.4 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
2.5 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
2.6 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
2.7 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
2.8 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
2.9 	under Minnesota Statutes, section 475.58, is not required.
2.10 	(c) Voter approval as required under Minnesota Statutes, section 297A.99, subdivision 
2.11 	3, paragraph (a), applies regardless of whether the city issues bonds under paragraph (a) or 
2.12 	otherwise funds the project authorized in subdivision 2.
2.13 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
2.14 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) three 
2.15 	years after the tax is first imposed, or (2) when the city council determines that the amount 
2.16 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
2.17 	2 if approved by voters as required under Minnesota Statutes, section 297A.99, subdivision 
2.18 	3, paragraph (a), plus, if applicable, an amount sufficient to pay the costs related to issuance 
2.19 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
2.20 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
2.21 	any money remaining after payment of the allowed costs due to the timing of the termination 
2.22 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
2.23 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
2.24 	time if the city so determines by ordinance.

2.25 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
2.26 	city of St. Cloud and its chief clerical officer comply with Minnesota Statutes, section 
2.27 	645.021, subdivisions 2 and 3.