HF 441

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to the state lottery; modifying the distribution of the net proceeds and
the in-lieu tax; amending Minnesota Statutes 2006, sections 297A.94; 349A.10,
subdivision 5.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 297A.94, is amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.

(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:

(1) the taxes are derived from sales and use of property and services purchased for
the construction and operation of an agricultural resource project; and

(2) the purchase was made on or after the date on which a conditional commitment
was made for a loan guaranty for the project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount deposited in the loan guaranty
account must be reduced by any refunds and by the costs incurred by the Department of
Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on sales and purchases included in section 297A.61,
subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
as follows:

(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the balance to the general
fund.

(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent;
deleted text begin and deleted text end for fiscal year 2004 deleted text begin and thereafter deleted text end new text begin through fiscal year 2007 new text end , 72.43 percent new text begin ; and
for fiscal year 2008 and thereafter 100 percent new text end of the revenues, including interest and
penalties, transmitted to the commissioner under section 297A.65, must be deposited by
the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the heritage enhancement account
in the game and fish fund, and may be spent only on activities that improve, enhance, or
protect fish and wildlife resources, including conservation, restoration, and enhancement
of land, water, and other natural resources of the state;

(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only for state parks and trails;

(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only on metropolitan park and trail grants;

(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and

(5) two percent of the receipts must be deposited in the natural resources fund,
and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
Conservatory, and the Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue
shall supplement traditional sources of funding for those purposes. Land acquired with
money deposited in the game and fish fund under paragraph (e) must be open to public
hunting and fishing during the open season, except that in aquatic management areas or
on lands where angling easements have been acquired, fishing may be prohibited during
certain times of the year and hunting may be prohibited. At least 87 percent of the money
deposited in the game and fish fund for improvement, enhancement, or protection of fish
and wildlife resources under paragraph (e) must be allocated for field operations.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for revenues collected after June
30, 2007.
new text end

Sec. 2.

Minnesota Statutes 2006, section 349A.10, subdivision 5, is amended to read:

Subd. 5.

Deposit of net proceeds.

Within 30 days after the end of each month, the
director shall deposit in the state treasury the net proceeds of the lottery, which is the
balance in the lottery fund after transfers to the lottery prize fund and credits to the lottery
operations account. Of the net proceeds, 40 percent must be credited to the Minnesota
environment and natural resources trust fund and the remainder must be deleted text begin credited to the
general fund deleted text end new text begin deposited as follows:
new text end

new text begin (1) 44 percent of the proceeds must be deposited to the heritage enhancement
account in the game and fish fund and may be spent only to improve, enhance, or protect
the state's fish, wildlife, habitat, and fish and wildlife tourism;
new text end

new text begin (2) 28 percent of the proceeds must be deposited in the natural resources fund and
may be spent only on parks, trails, and zoos in the state; and
new text end

new text begin (3) 28 percent of the proceeds must be deposited in the clean water legacy account
and may be spent only on protection and restoration of the states, lakes, rivers, streams,
wetlands, and groundwater new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with net proceeds collected
after June 30, 2007.
new text end