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Minnesota Legislature

Office of the Revisor of Statutes

HF 2067

as introduced - 91st Legislature (2019 - 2020) Posted on 03/27/2019 01:25pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 03/04/2019

Current Version - as introduced

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A bill for an act
relating to environment; modifying fees for dry cleaners; allowing limited transfer
of sales tax revenues under certain conditions; appropriating money; amending
Minnesota Statutes 2018, section 115B.49, subdivision 2, by adding subdivisions;
repealing Minnesota Statutes 2018, section 115B.49, subdivisions 4, 4b.

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

Section 1.

Minnesota Statutes 2018, section 115B.49, subdivision 2, is amended to read:


Subd. 2.

Revenue sources.

Revenue from the following sources must be deposited in
the state treasury and credited to the account:

(1) the proceeds of the fees imposed by subdivision deleted text begin4deleted text endnew text begin 4cnew text end;

(2) interest attributable to investment of money in the account;

(3) penalties and interest collected under subdivision deleted text begin4deleted text endnew text begin 4cnew text end, paragraph deleted text begin(c)deleted text endnew text begin (d)new text end; deleted text beginand
deleted text end

(4) money received by the commissioner for deposit in the account in the form of gifts,
grants, and appropriationsnew text begin; and
new text end

new text begin (5) transfers from the general fund, as provided for in subdivision 5new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2018, section 115B.49, is amended by adding a subdivision to
read:


new text begin Subd. 4c. new text end

new text begin Registration; fees. new text end

new text begin (a) The owner or operator of a dry cleaning facility must
register on or before October 1 of each year with the commissioner of revenue in a manner
prescribed by the commissioner of revenue and pay a registration fee for the facility. The
amount of the fee is:
new text end

new text begin (1) $1,500 for facilities with a full-time equivalent of fewer than five;
new text end

new text begin (2) $3,250 for facilities with a full-time equivalent of five to ten; and
new text end

new text begin (3) $6,000 for facilities with a full-time equivalent of more than ten.
new text end

new text begin The registration fee must be paid on or before October 18 or the owner or operator of a dry
cleaning facility may elect to pay the fee in equal installments. Installment payments must
be paid on or before October 18, on or before January 18, on or before April 18, and on or
before June 18. All payments made after October 18 bear interest at the rate specified in
section 270C.40.
new text end

new text begin (b) A person who sells dry cleaning solvents for use by dry cleaning facilities in the state
must collect and remit to the commissioner of revenue, in the same manner prescribed by
the commissioner of revenue for the taxes imposed under chapter 297A, a fee of:
new text end

new text begin (1) $43.07 for each gallon of perchloroethylene sold for use by dry cleaning facilities
in the state;
new text end

new text begin (2) $22.84 for each gallon of hydrocarbon-based dry cleaning solvent sold for use by
dry cleaning facilities in the state; and
new text end

new text begin (3) $10.66 for each gallon of other nonaqueous solvents sold for use by dry cleaning
facilities in the state.
new text end

new text begin (c) The amounts of the fees in paragraphs (a) and (b) must be adjusted each year as
provided in this paragraph. In 2019, the amount of each fee is the amount listed in paragraphs
(a) and (b), as applicable, plus the product of those amounts multiplied by the percentage
increase in the Consumer Price Index. For the registration fee, the product must be rounded
up to the next highest dollar. For the solvent fee, the product must be rounded up to the next
highest cent. Each year thereafter, each fee is the amount of the fee paid the previous year
plus the product of the previous year's fee multiplied by the increase in the Consumer Price
Index. The index used must be the revised Consumer Price Index prepared by the United
States Department of Labor for all urban consumers for the St. Paul-Minneapolis metropolitan
area from July of the previous year to July of the current year, as determined by the
commissioner of revenue.
new text end

new text begin (d) The audit, assessment, appeal, collection, enforcement, and administrative provisions
of chapters 270C and 289A apply to the fees imposed by this subdivision. To enforce this
subdivision, the commissioner of revenue may grant extensions to file returns and pay fees,
impose penalties and interest on the fees imposed by this subdivision, and abate penalties
and interest in the manner provided in chapters 270C and 289A. The penalties and interest
imposed on taxes under chapter 297A apply to the fees imposed under this subdivision.
Disclosure of data collected by the commissioner of revenue under this subdivision is
governed by chapter 270B.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2018, section 115B.49, is amended by adding a subdivision to
read:


new text begin Subd. 5. new text end

new text begin Transfer. new text end

new text begin Beginning July 1, 2020, the commissioner of the Pollution Control
Agency must notify the commissioner of revenue if the unencumbered balance of the account
created in this section falls below $1,500,000, and within 30 days of the notice, the
commissioner of revenue must transfer from the revenues deposited in the general fund
under section 297A.94 an amount necessary to maintain an annual income in the account
created in this section of $1,500,000. The amount transferred may not exceed 30 percent
of the revenues deposited in the general fund under section 297A.94 that the commissioner
of revenue estimates were derived from sales taxes imposed on dry cleaning services in the
previous fiscal year. No more than one transfer per fiscal year may be made under this
subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4. new text beginAPPROPRIATION.
new text end

new text begin $1,800,000 in fiscal year 2020 is appropriated from the revenues deposited in the general
fund under Minnesota Statutes, section 297A.94, to the commissioner of the Pollution
Control Agency to be deposited in the dry cleaner environmental response and reimbursement
account for purposes of Minnesota Statutes, section 115B.49.
new text end

Sec. 5. new text beginREVISOR INSTRUCTION.
new text end

new text begin In each section of Minnesota Statutes referred to in column A, the revisor of statutes
must delete the reference in column B and insert the reference in column C.
new text end

new text begin Column A
new text end
new text begin Column B
new text end
new text begin Column C
new text end
new text begin 13.7411, subdivision 5
new text end
new text begin 115B.49, subdivision 4
new text end
new text begin 115B.49, subdivision 4c
new text end
new text begin 115B.491, subdivision 1
new text end
new text begin 115B.49, subdivision 4
new text end
new text begin 115B.49, subdivision 4c
new text end
new text begin 115B.491, subdivision 2
new text end
new text begin 115B.49, subdivision 4,
paragraph (b)
new text end
new text begin 115B.49, subdivision 4c,
paragraph (b)
new text end
new text begin 115B.491, subdivision 2
new text end
new text begin 115B.49, subdivision 4,
paragraph (c)
new text end
new text begin 115B.49, subdivision 4c,
paragraph (d)
new text end
new text begin 115B.491, subdivision 3
new text end
new text begin 115B.49, subdivision 4,
paragraph (c)
new text end
new text begin 115B.49, subdivision 4c,
paragraph (d)
new text end
new text begin 270B.14, subdivision 15
new text end
new text begin 115B.49, subdivision 4
new text end
new text begin 115B.49, subdivision 4c
new text end

Sec. 6. new text beginREPEALER.
new text end

new text begin Minnesota Statutes 2018, section 115B.49, subdivisions 4 and 4b, new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

APPENDIX

Repealed Minnesota Statutes: 19-4042

115B.49 DRY CLEANER ENVIRONMENTAL RESPONSE AND REIMBURSEMENT ACCOUNT.

Subd. 4.

Registration; fees.

(a) The owner or operator of a dry cleaning facility shall register on or before October 1 of each year with the commissioner of revenue in a manner prescribed by the commissioner of revenue and pay a registration fee for the facility. The amount of the fee is:

(1) $500, for facilities with a full-time equivalence of fewer than five;

(2) $1,000, for facilities with a full-time equivalence of five to ten; and

(3) $1,500, for facilities with a full-time equivalence of more than ten.

The registration fee must be paid on or before October 18 or the owner or operator of a dry cleaning facility may elect to pay the fee in equal installments. Installment payments must be paid on or before October 18, on or before January 18, on or before April 18, and on or before June 18. All payments made after October 18 bear interest at the rate specified in section 270C.40.

(b) A person who sells dry cleaning solvents for use by dry cleaning facilities in the state shall collect and remit to the commissioner of revenue in the same manner prescribed by the commissioner of revenue, for the taxes imposed under chapter 297A, a fee of:

(1) $3.50 for each gallon of perchloroethylene sold for use by dry cleaning facilities in the state;

(2) 70 cents for each gallon of hydrocarbon-based dry cleaning solvent sold for use by dry cleaning facilities in the state; and

(3) 35 cents for each gallon of other nonaqueous solvents sold for use by dry cleaning facilities in the state.

(c) The audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters 270C and 289A apply to the fee imposed by this subdivision. To enforce this subdivision, the commissioner of revenue may grant extensions to file returns and pay fees, impose penalties and interest on the annual registration fee under paragraph (a) and the monthly fee under paragraph (b), and abate penalties and interest in the manner provided in chapters 270C and 289A. The penalties and interest imposed on taxes under chapter 297A apply to the fees imposed under this subdivision. Disclosure of data collected by the commissioner of revenue under this subdivision is governed by chapter 270B.

Subd. 4b.

Fee adjustment.

Notwithstanding section 16A.1285, each fiscal year the commissioner shall adjust the fees in subdivision 4 as necessary to maintain an annual income to the account of $650,000.