HF 1888

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 Winona; authorizing the city 
  1.3             to impose a sales and use tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF WINONA.] 
  1.6      Subdivision 1.  [SALES AND USE TAX 
  1.7   AUTHORIZED.] Notwithstanding Minnesota Statutes, section 
  1.8   477A.016, or any other provision of law, ordinance, or city 
  1.9   charter, if approved by the voters pursuant to Minnesota 
  1.10  Statutes, section 297A.99, the city of Winona may impose by 
  1.11  ordinance a sales and use tax of one-half of one percent for the 
  1.12  purposes specified in subdivision 3.  The provisions of 
  1.13  Minnesota Statutes, section 297A.99, govern the imposition, 
  1.14  administration, collection, and enforcement of the tax 
  1.15  authorized under this subdivision. 
  1.16     Subd. 2.  [EXCISE TAX AUTHORIZED.] Notwithstanding 
  1.17  Minnesota Statutes, section 477A.016, or any other provision of 
  1.18  law, ordinance, or city charter, the city of Winona may impose 
  1.19  by ordinance, for the purposes specified in subdivision 3, an 
  1.20  excise tax of up to $20 per motor vehicle, as defined by 
  1.21  ordinance, purchased or acquired from any person engaged within 
  1.22  the city in the business of selling motor vehicles at retail. 
  1.23     Subd. 3.  [USE OF REVENUES.] Revenues received from the 
  1.24  taxes authorized by subdivisions 1 and 2 must be dedicated to 
  2.1   pay all or part of the capital or administrative costs of 
  2.2   transportation projects or transportation improvements located 
  2.3   within the city, and to pay the cost of collecting and 
  2.4   administering the tax.  Authorized expenses include, but are not 
  2.5   limited to, acquiring property and paying construction and 
  2.6   engineering expenses related to the improvements. 
  2.7      Subd. 4.  [TERMINATION OF TAX.] The taxes imposed under 
  2.8   subdivisions 1 and 2 expire when the Winona city council 
  2.9   determines that sufficient funds have been received from the tax 
  2.10  to pay the costs of the transportation projects or improvements 
  2.11  to which the tax was dedicated or ten years after imposition of 
  2.12  the tax, whichever is earlier.  Any funds remaining after 
  2.13  completion of the transportation project or transportation 
  2.14  improvements may be placed in a capital project fund of the city.
  2.15  The tax imposed under subdivisions 1 and 2 may expire at an 
  2.16  earlier time if the city so determines by ordinance. 
  2.17     [EFFECTIVE DATE.] This section is effective the day after 
  2.18  compliance by the governing body of the city of Winona with 
  2.19  Minnesota Statutes, section 645.021, subdivision 3.