HF 2147

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:00am

A bill for an act
relating to taxation; authorizing the city of Grand Rapids to impose a local sales
tax; adjusting the local government aid payment to the city.

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

Section 1. new text begin CITY OF GRAND RAPIDS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to
Minnesota Statutes, section 297A.99, the city of Grand Rapids may impose by ordinance a
sales and use tax of up to one percent for the purposes specified in subdivision 2. The
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision, except that the
time limitation for enactment of a special law set forth in Minnesota Statutes, section
297A.99, subdivision 1, clause (3), does not apply.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin Revenues received from the tax authorized by
subdivision 1 must be used to pay the cost of collecting and administering the tax and for
other purposes for which the city of Grand Rapids may expend its general funds.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Grand Rapids and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 2. new text begin AID REDUCTION.
new text end

new text begin The amount of aid that would be payable to the city of Grand Rapids in any calendar
year under Minnesota Statutes, section 477A.013, must be reduced by the amount
collected by the city under section 1 during the preceding calendar year. The amount of
the reduction under this section does not reduce the total appropriation for distribution to
cities under Minnesota Statutes, section 477A.03, subdivision 2a.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective on the day section 1 is effective.
new text end