HF 1091

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 04/12/2018 04:38pm

A bill for an act
relating to taxation; liquor; dedicating the proceeds from taxes on Sunday liquor
sales; proposing coding for new law in Minnesota Statutes, chapter 340A.

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

Section 1.

new text begin [340A.5045] SUNDAY SALES; APPROPRIATION OF REVENUE.
new text end

new text begin (a) The commissioner of revenue shall annually estimate the amount of increased state
tax revenue attributed each year to the legalization of Sunday off-sale liquor sales under
section 340A.504, subdivision 4. The commissioner shall make the determination by July
15 of each year for the preceding 12-month period ending the immediately preceding May
31. For purposes of this section, "state tax revenues" means the revenues from taxes collected
under section 295.75, and chapters 297A, not including any amount attributable to the
additional sales tax under section 297A.62, subdivision 1a, and 297G. The commissioner
may require remitters of these taxes to file any additional information necessary in order to
make the determination required under this paragraph.
new text end

new text begin (b) The amount determined under paragraph (a) is annually appropriated from the general
fund in the fiscal year in which the determination is made to the commissioner of human
services to fund chemical dependency treatment programs under chapter 254B.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment with
the commissioner making the first determination by July 15, 2018.
new text end