HF 537

as introduced - 90th Legislature (2017 - 2018) Posted on 01/26/2017 02:12pm

A bill for an act
relating to taxation; authorizing the city of Spicer to impose a local sales and use
tax for specified projects.

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

Section 1. new text begin CITY OF SPICER; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city
charter, and as approved by the voters at the general election of November 8, 2016, the city
of Spicer may impose, by ordinance, a sales and use tax of one-half of one percent for the
purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Spicer to pay the costs of collecting and
administering the tax and to finance the capital and administrative costs of the following
projects:
new text end

new text begin (1) pedestrian public safety improvements such as a pedestrian bridge or crosswalk
signals at marked Trunk Highway 23;
new text end

new text begin (2) park and trail capital improvements including signage for bicycle share the road
improvements and replacement of playground and related facilities; and
new text end

new text begin (3) capital improvements to regional community facilities such as the Dethelfs roof and
window replacement and the Pioneerland branch library roof replacement.
new text end

new text begin Subd. 3. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) ten years after the tax is first imposed; or (2) December 31, 2027. All funds
not used to pay collection and administration costs of the tax must be used for projects listed
in subdivision 2. The tax imposed under subdivision 1 may expire at an earlier time if the
city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after compliance by the governing
body of the city of Spicer with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end