HF 1095

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to commerce; providing for a tax credit; 
  1.3             requiring security measures for convenience stores; 
  1.4             prescribing penalties; amending Minnesota Statutes 
  1.5             2000, section 290.06, by adding a subdivision; 
  1.6             proposing coding for new law in Minnesota Statutes, 
  1.7             chapter 299G. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 290.06, is 
  1.10  amended by adding a subdivision to read: 
  1.11     Subd. 29.  [CREDIT FOR CONVENIENCE STORE SECURITY 
  1.12  CAMERAS.] (a) A taxpayer may take a credit against the tax due 
  1.13  under this chapter in an amount equal to 50 percent of the cost 
  1.14  incurred by the taxpayer to purchase and install video security 
  1.15  equipment that meets or exceeds the minimum requirements in 
  1.16  section 299G.19, subdivision 2, in a convenience store as 
  1.17  defined in section 299G.19, subdivision 1.  The amount of the 
  1.18  credit may not exceed $5,000 per convenience store, and the 
  1.19  credit may be taken in only one taxable year by a taxpayer.  
  1.20     (b) If the credit provided under this subdivision exceeds 
  1.21  the tax liability of the taxpayer for the taxable year, the 
  1.22  excess amount of the credit may be carried over to each of the 
  1.23  five taxable years succeeding the taxable year.  The entire 
  1.24  amount of the credit must be carried to the earliest taxable 
  1.25  year to which the amount may be carried.  The unused portion of 
  1.26  the credit must be carried to the following taxable year.  No 
  2.1   credit may be carried to a taxable year more than five years 
  2.2   after the taxable year in which the credit was earned.  
  2.3      (c) The credit provided in this subdivision is available 
  2.4   for taxable years beginning after December 31, 2001, and before 
  2.5   January 1, 2006. 
  2.6      Sec. 2.  [299G.19] [CONVENIENCE STORE SECURITY.] 
  2.7      Subdivision 1.  [DEFINITION; CONVENIENCE STORE.] As used in 
  2.8   this section, "convenience store" means a place of business 
  2.9   primarily engaged in the retail sale of groceries, or both 
  2.10  groceries and gasoline.  Convenience store does not include a 
  2.11  business that always has at least five employees on the premises 
  2.12  or has at least 10,000 square feet of retail floor space. 
  2.13     Subd. 2.  [SECURITY CAMERA SYSTEM MINIMUM REQUIREMENTS.] (a)
  2.14  A convenience store must install security cameras with auto-iris 
  2.15  lenses.  Recording devices must be capable of retrieving an 
  2.16  image of sufficient quality to assist in offender 
  2.17  identification.  Cameras must be placed to record the cash 
  2.18  register area and all entry and exit doors to the convenience 
  2.19  store that are not normally locked and connected to a working 
  2.20  alarm system.  Cameras installed to observe the entrances and 
  2.21  exits must be placed and lenses fixed so that the entrances or 
  2.22  exits are completely visible in the field of view.  Cameras must 
  2.23  be installed so that the whole person is not less than 70 
  2.24  percent of the field of view.  Cameras installed to observe the 
  2.25  cash register area must be placed to provide an optimum view of 
  2.26  the customer, clerk, and transaction area.  Cameras and other 
  2.27  video recording equipment must be in good working order at all 
  2.28  times.  Cameras and other video security devices such as 
  2.29  sequencers and multiplexers must be compatible with the 
  2.30  recording device. 
  2.31     (b) If a convenience store uses a VHS recorder, then the 
  2.32  recorder must be a commercial grade VHS deck.  Camera activity 
  2.33  must be recorded continuously.  Recording times must not exceed 
  2.34  24 hours.  The recorder must have a minimum of 240 lines of 
  2.35  resolution and four heads.  All recordings must have time and 
  2.36  date stamp.  The store must use a commercial grade VHS tape.  An 
  3.1   individual tape must not be reused more than 20 times.  The 
  3.2   recording device tapes or other recording media must be 
  3.3   maintained in a secure environment.  Tapes or other recorded 
  3.4   media must be available to law enforcement for a minimum period 
  3.5   of seven days. 
  3.6      (c) The technical specifications provided in this 
  3.7   subdivision are minimum standards and do not preclude a 
  3.8   convenience store from installing equipment that exceeds the 
  3.9   standard.  A convenience store must post a conspicuous sign 
  3.10  stating that the property is under camera surveillance. 
  3.11     Subd. 3.  [OTHER MEASURES.] Every convenience store shall 
  3.12  be equipped with the following security devices and standards: 
  3.13     (1) height markers at the entrance of the store which 
  3.14  display height measures; and 
  3.15     (2) a silent alarm to law enforcement or a private security 
  3.16  agency. 
  3.17     Subd. 4.  [TRAINING PROGRAMS.] The owner or principal 
  3.18  operator of a convenience store shall provide robbery deterrence 
  3.19  and safety training by an approved curriculum to its retail 
  3.20  employees within 60 days of employment.  The commissioner of 
  3.21  public safety shall approve, after consultation with interested 
  3.22  parties, training curriculum for purposes of this subdivision. 
  3.23     Subd. 5.  [PENALTIES.] Violations of this section are 
  3.24  subject to the penalties and remedies provided in section 8.31, 
  3.25  except subdivision 3a. 
  3.26     Sec. 3.  [EFFECTIVE DATE.] 
  3.27     Section 2 is effective January 1, 2002, for all convenience 
  3.28  stores constructed or placed into service on or after that date, 
  3.29  or convenience stores with no current security camera 
  3.30  surveillance.  Section 2 is effective January 1, 2004, for all 
  3.31  other convenience stores.