HF 1057

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring the state to share 
  1.3             with the counties certain tax revenues generated on 
  1.4             Indian reservations; amending Minnesota Statutes 2002, 
  1.5             section 270.60, subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 270.60, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [PAYMENTS TO COUNTIES.] (a) The commissioner 
  1.10  shall pay to a county in which an Indian gaming casino is 
  1.11  located: 
  1.12     (1) ten percent of the state share of all taxes generated 
  1.13  from activities on reservations and collected under a tax 
  1.14  agreement under this section with the tribal government for the 
  1.15  reservation located in the county; or 
  1.16     (2) five percent of excise taxes collected by the state 
  1.17  that are determined by the department of revenue to have been 
  1.18  generated from activities on a reservation located in the 
  1.19  county, the tribal government of which has not entered into a 
  1.20  tax agreement under this section. 
  1.21     If the tribe has casinos located in more than one county, 
  1.22  the payment must be divided equally among the counties in which 
  1.23  the casinos are located. 
  1.24     (b) The commissioner shall make the payments required under 
  1.25  this subdivision by February 28 of the year following the year 
  2.1   the taxes are collected. 
  2.2      (c) An amount sufficient to make the payments authorized by 
  2.3   this subdivision is annually appropriated from the general fund 
  2.4   to the commissioner.  
  2.5      [EFFECTIVE DATE.] This section is effective for taxes 
  2.6   collected after June 30, 2003.