HF 942

as introduced - 87th Legislature (2011 - 2012) Posted on 03/07/2011 10:07am

A bill for an act
relating to taxation; authorizing the city of Grand Rapids to impose a local sales
tax; adjusting the local government aid payment to the city.

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

Section 1. new text begin CITY OF GRAND RAPIDS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

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

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, if approved by
the voters pursuant to Minnesota Statutes, section 297A.99, the city of Grand Rapids may
impose by ordinance a sales and use tax of up to one percent for the purposes specified in
subdivision 2. Except as 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 revenues. new text end

new text begin Revenues received from the tax authorized by
subdivision 1 must be used to pay the cost of collecting and administering the tax and to
pay for capital improvements identified in the city's five-year capital improvement plan as
defined under Minnesota Statutes, section 475.521, subdivision 3, including debt service
on bonds issued to pay for any project under the capital improvement plan, regardless of
the date of issuance of those bonds.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective when approved by the voters and
upon compliance by the governing body of the city of Grand Rapids and its chief clerical
officer with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end