HF 1585

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

  1.1                          A bill for an act 
  1.2             relating to the city of New Brighton; requiring a 
  1.3             referendum for the city to impose an intoxicating 
  1.4             beverage tax. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [CITY OF NEW BRIGHTON; INTOXICATING BEVERAGE 
  1.7   TAX.] 
  1.8      Subdivision 1.  [SALES AND USE TAX.] Notwithstanding 
  1.9   Minnesota Statutes, section 477A.016, or any ordinance, city 
  1.10  charter, or other provision of law, the city of New Brighton 
  1.11  may, by ordinance, impose a sales tax of up to one percent on 
  1.12  the gross receipts of all intoxicating beverages and fermented 
  1.13  malt beverages sold at licensed on-sale or off-sale liquor 
  1.14  establishments, restaurants, or other places of refreshment 
  1.15  located within the geographic boundaries of the city.  The 
  1.16  imposition of this tax is subject to the referendum requirement 
  1.17  in subdivision 3. 
  1.18     Subd. 2.  [USE OF PROCEEDS FROM INTOXICATING BEVERAGE TAX.] 
  1.19  The proceeds of any tax imposed under subdivision 1 shall be 
  1.20  used by the city to fund crime prevention activities and public 
  1.21  safety education. 
  1.22     Subd. 3.  [REFERENDUM.] The tax must not be imposed until 
  1.23  it has been submitted to the voters at a general or special 
  1.24  election and a majority of votes cast on the question of 
  1.25  approving the imposition of the tax is in the affirmative. 
  2.1      Subd. 4.  [ENFORCEMENT, COLLECTION, AND ADMINISTRATION OF 
  2.2   THE TAX.] The tax shall be collected and administered in the 
  2.3   same manner as general local sales taxes under Minnesota 
  2.4   Statutes, section 297A.99, subdivision 9.  
  2.5      [EFFECTIVE DATE.] This section is effective upon approval 
  2.6   by the city of New Brighton city council and compliance with 
  2.7   Minnesota Statutes, section 645.021, subdivision 3.