HF 18

1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the city of Willmar; authorizing the city 
  1.3             to impose certain taxes. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF WILLMAR; TAXES.] 
  1.6      Subdivision 1.  [SALES TAX AUTHORIZED.] Notwithstanding 
  1.7   Minnesota Statutes, section 477A.016, or any other contrary 
  1.8   provision of law, ordinance, or city charter, pursuant to the 
  1.9   approval of the city voters at the general election held on 
  1.10  November 5, 1996, the city of Willmar may, by ordinance, impose, 
  1.11  for the purposes specified in subdivision 4, an additional sales 
  1.12  tax of up to one-half of one percent on sales transactions 
  1.13  taxable under Minnesota Statutes, chapter 297A, that occur 
  1.14  within the city. 
  1.15     Subd. 2.  [EXCISE TAX AUTHORIZED.] Notwithstanding 
  1.16  Minnesota Statutes, section 477A.016, or any other contrary 
  1.17  provision of law, ordinance, or city charter, the city of 
  1.18  Willmar may, by ordinance, impose, for the purposes specified in 
  1.19  subdivision 4, an excise tax of up to $20 per motor vehicle, as 
  1.20  defined by ordinance, purchased or acquired from any person 
  1.21  engaged within the city in the business of selling motor 
  1.22  vehicles at retail. 
  1.23     Subd. 3.  [ENFORCEMENT; COLLECTION; AND ADMINISTRATION OF 
  1.24  TAXES.] (a) The city may provide for collection and enforcement 
  2.1   of the taxes by ordinance or the city may enter into an 
  2.2   agreement with the commissioner of revenue, providing for 
  2.3   collection of the tax. 
  2.4      (b) If the city enters an agreement with the commissioner 
  2.5   of revenue for collection of the tax, the sales tax imposed 
  2.6   under this section must be reported and paid to the commissioner 
  2.7   of revenue with the state sales taxes, and be subject to the 
  2.8   same penalties, interest, and enforcement provisions.  The 
  2.9   proceeds of the tax, less refunds and a proportionate share of 
  2.10  the cost of collection, shall be remitted at least quarterly to 
  2.11  the city.  The commissioner shall deduct from the proceeds 
  2.12  remitted an amount that equals the direct and indirect 
  2.13  department costs necessary to administer, audit, and collect the 
  2.14  tax.  The amount deducted shall be deposited in the general fund.
  2.15     Subd. 4.  [USE OF REVENUES.] Revenues received from taxes 
  2.16  authorized by subdivisions 1 and 2 must be used to pay the costs 
  2.17  of collecting the taxes, and to pay all or a part of the capital 
  2.18  and administrative costs of the acquisition, construction, and 
  2.19  improvement of public library facilities, including securing or 
  2.20  paying debt service on bonds issued for the project under 
  2.21  subdivision 6.  The total capital and administrative 
  2.22  expenditures payable from bond proceeds and revenues received 
  2.23  from the taxes authorized by subdivisions 1 and 2, excluding 
  2.24  investment earnings thereon, must not exceed $4,500,000. 
  2.25     Subd. 5.  [TERMINATION OF TAXES.] The taxes imposed under 
  2.26  subdivisions 1 and 2 expire when the city council determines 
  2.27  that sufficient funds have been received from the taxes to 
  2.28  finance the capital and administrative costs for the 
  2.29  acquisition, construction, and improvement of public library 
  2.30  facilities and to prepay or retire at maturity the principal, 
  2.31  interest, and premium due on any bonds issued for the project 
  2.32  under subdivision 6.  Any funds remaining after completion of 
  2.33  the project and retirement or redemption of the bonds may be 
  2.34  placed in the general fund of the city.  The taxes imposed under 
  2.35  subdivisions 1 and 2 may expire at an earlier time if the city 
  2.36  so determines by ordinance.  
  3.1      Subd. 6.  [BONDS.] The city of Willmar, pursuant to the 
  3.2   approval of the city voters at the general election held on 
  3.3   November 5, 1996, may issue without additional election general 
  3.4   obligation bonds of the city in an amount not to exceed 
  3.5   $4,500,000 to pay capital and administrative expenses for the 
  3.6   acquisition, construction, and improvement of public library 
  3.7   facilities.  The debt represented by the bonds must not be 
  3.8   included in computing any debt limitations applicable to the 
  3.9   city, and the levy of taxes required by Minnesota Statutes, 
  3.10  section 475.61, to pay the principal of and interest on the 
  3.11  bonds must not be subject to any levy limitation or be included 
  3.12  in computing or applying any levy limitation applicable to the 
  3.13  city.  
  3.14     Subd. 7.  [EFFECTIVE DATE.] This section is effective the 
  3.15  day after compliance by the governing body of the city of 
  3.16  Willmar with Minnesota Statutes, section 645.021, subdivision 3.