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Minnesota Legislature

Office of the Revisor of Statutes

HF 1985

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

KEY: stricken = removed, old language.
underscored = added, new language.
  1.1                          A bill for an act 
  1.2             relating to taxation; providing that a portion of the 
  1.3             general sales and use tax be paid to cities for 
  1.4             transportation purposes; appropriating money; amending 
  1.5             Minnesota Statutes 2000, section 297A.94. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 297A.94, is 
  1.8   amended to read: 
  1.9      297A.94 [DEPOSIT OF REVENUES.] 
  1.10     (a) Subdivision 1.  [GENERALLY.] Except as provided in this 
  1.11  section, the commissioner shall deposit the revenues, including 
  1.12  interest and penalties, derived from the taxes imposed by this 
  1.13  chapter in the state treasury and credit them to the general 
  1.14  fund.  
  1.15     (b) Subd. 2.  [AGRICULTURAL AND ECONOMIC ACCOUNT.] The 
  1.16  commissioner shall deposit taxes in the Minnesota agricultural 
  1.17  and economic account in the special revenue fund if: 
  1.18     (1) the taxes are derived from sales and use of property 
  1.19  and services purchased for the construction and operation of an 
  1.20  agricultural resource project; and 
  1.21     (2) the purchase was made on or after the date on which a 
  1.22  conditional commitment was made for a loan guaranty for the 
  1.23  project under section 41A.04, subdivision 3. 
  1.24  The commissioner of finance shall certify to the commissioner 
  1.25  the date on which the project received the conditional 
  2.1   commitment.  The amount deposited in the loan guaranty account 
  2.2   must be reduced by any refunds and by the costs incurred by the 
  2.3   department of revenue to administer and enforce the assessment 
  2.4   and collection of the taxes.  
  2.5      (c) Subd. 3.  [SALES OF ADMISSIONS AND MEMBERSHIPS.] The 
  2.6   commissioner shall deposit the revenues, including interest and 
  2.7   penalties, derived from the taxes imposed on sales and purchases 
  2.8   included in section 297A.61, subdivision 16, paragraphs (b) and 
  2.9   (f), in the state treasury, and credit them as follows: 
  2.10     (1) first to the general obligation special tax bond debt 
  2.11  service account in each fiscal year the amount required by 
  2.12  section 16A.661, subdivision 3, paragraph (b); and 
  2.13     (2) after the requirements of clause (1) have been met, the 
  2.14  balance to the general fund. 
  2.15     (d) Subd. 4.  [EXCESS MOTOR VEHICLE RENTAL FEES.] The 
  2.16  commissioner shall deposit the revenues, including interest and 
  2.17  penalties, collected under section 297A.64, subdivision 5, in 
  2.18  the state treasury and credit them to the general fund.  By July 
  2.19  15 of each year the commissioner shall transfer to the highway 
  2.20  user tax distribution fund an amount equal to the excess fees 
  2.21  collected under section 297A.64, subdivision 5, for the previous 
  2.22  calendar year. 
  2.23     (e) Subd. 5.  [IN-LIEU TAX ON LOTTERY TICKETS.] (a) For 
  2.24  fiscal year 2001, 97 percent, and for fiscal year 2002 and 
  2.25  thereafter, 87 percent of the revenues, including interest and 
  2.26  penalties, transmitted to the commissioner under section 
  2.27  297A.65, must be deposited by the commissioner in the state 
  2.28  treasury as follows: 
  2.29     (1) 50 percent of the receipts must be deposited in the 
  2.30  heritage enhancement account in the game and fish fund, and may 
  2.31  be spent only on activities that improve, enhance, or protect 
  2.32  fish and wildlife resources, including conservation, 
  2.33  restoration, and enhancement of land, water, and other natural 
  2.34  resources of the state; 
  2.35     (2) 22.5 percent of the receipts must be deposited in the 
  2.36  natural resources fund, and may be spent only for state parks 
  3.1   and trails; 
  3.2      (3) 22.5 percent of the receipts must be deposited in the 
  3.3   natural resources fund, and may be spent only on metropolitan 
  3.4   park and trail grants; 
  3.5      (4) three percent of the receipts must be deposited in the 
  3.6   natural resources fund, and may be spent only on local trail 
  3.7   grants; and 
  3.8      (5) two percent of the receipts must be deposited in the 
  3.9   natural resources fund, and may be spent only for the Minnesota 
  3.10  zoological garden, the Como park zoo and conservatory, and the 
  3.11  Duluth zoo. 
  3.12     (f) (b) The revenue dedicated under paragraph (e) (a) may 
  3.13  not be used as a substitute for traditional sources of funding 
  3.14  for the purposes specified, but the dedicated revenue shall 
  3.15  supplement traditional sources of funding for those purposes.  
  3.16  Land acquired with money deposited in the game and fish fund 
  3.17  under paragraph (e) (a) must be open to public hunting and 
  3.18  fishing during the open season.  At least 87 percent of the 
  3.19  money deposited in the game and fish fund for improvement, 
  3.20  enhancement, or protection of fish and wildlife resources under 
  3.21  paragraph (e) (a) must be allocated for field operations. 
  3.22     Subd. 6.  [CITY AND TOWN TRANSPORTATION.] (a) The 
  3.23  commissioner shall deposit 15.3 percent of the revenues, 
  3.24  including interest and penalties, collected under sections 
  3.25  297A.62 and 297A.63, other than revenues derived from taxes 
  3.26  deposited under subdivisions 2 and 3, in the city transportation 
  3.27  account in the general fund. 
  3.28     (b) Funds in the account must be paid quarterly by the 
  3.29  commissioner to home rule and statutory cities and towns for use 
  3.30  for local streets, roads, bridges, and other transportation 
  3.31  purposes, or for transit. 
  3.32     (c) The commissioner shall allocate the funds to each city 
  3.33  based on the proportion that gross receipts for sales in that 
  3.34  city bears to gross receipts from sales in all cities, according 
  3.35  to the most recent data available to the commissioner.  If the 
  3.36  sales cannot be allocated to cities under 10,000 population, the 
  4.1   gross receipts from sales must be allocated to cities of 
  4.2   population of 10,000 or over based on sales occurring in those 
  4.3   cities, and the remainder of gross receipts from sales must be 
  4.4   allocated to cities under 10,000, based upon each city's 
  4.5   proportion of population. 
  4.6      (d) The amount necessary to make the payments to cities 
  4.7   under this section is annually appropriated to the commissioner 
  4.8   of revenue.  
  4.9      [EFFECTIVE DATE.] This section is effective for revenues 
  4.10  received from sales occurring after June 30, 2001.