HF 2252

as introduced - 90th Legislature (2017 - 2018) Posted on 03/09/2017 10:29am

A bill for an act
relating to taxation; dedicating a portion of revenues from the sale of certain
fireworks for public safety purposes; creating a new account in the state treasury;
appropriating money; amending Minnesota Statutes 2016, section 297A.94;
proposing coding for new law in Minnesota Statutes, chapter 88.

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

Section 1.

new text begin [88.068] VOLUNTEER FIRE ASSISTANCE GRANT ACCOUNT.
new text end

new text begin A volunteer fire assistance grant account is established in the special revenue fund. Sales
taxes allocated under section 297A.94, for making grants under section 88.067, must be
deposited in the special revenue fund and credited to the volunteer fire assistance grant
account. Money in the account, including interest, is appropriated to the commissioner for
making grants under that section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with deposits made in fiscal
year 2018.
new text end

Sec. 2.

Minnesota Statutes 2016, section 297A.94, is amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.

(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:

(1) the taxes are derived from sales and use of property and services purchased for the
construction and operation of an agricultural resource project; and

(2) the purchase was made on or after the date on which a conditional commitment was
made for a loan guaranty for the project under section 41A.04, subdivision 3.

The commissioner of management and budget shall certify to the commissioner the date on
which the project received the conditional commitment. The amount deposited in the loan
guaranty account must be reduced by any refunds and by the costs incurred by the Department
of Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties, derived
from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3,
paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:

(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the balance to the general fund.

(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) 72.43 percent of the revenues, including interest and penalties, transmitted to the
commissioner under section 297A.65, must be deposited by the commissioner in the state
treasury as follows:

(1) 50 percent of the receipts must be deposited in the heritage enhancement account in
the game and fish fund, and may be spent only on activities that improve, enhance, or protect
fish and wildlife resources, including conservation, restoration, and enhancement of land,
water, and other natural resources of the state;

(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only for state parks and trails;

(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only on metropolitan park and trail grants;

(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and

(5) two percent of the receipts must be deposited in the natural resources fund, and may
be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory,
and the Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be used as a substitute for
traditional sources of funding for the purposes specified, but the dedicated revenue shall
supplement traditional sources of funding for those purposes. Land acquired with money
deposited in the game and fish fund under paragraph (e) must be open to public hunting
and fishing during the open season, except that in aquatic management areas or on lands
where angling easements have been acquired, fishing may be prohibited during certain times
of the year and hunting may be prohibited. At least 87 percent of the money deposited in
the game and fish fund for improvement, enhancement, or protection of fish and wildlife
resources under paragraph (e) must be allocated for field operations.

new text begin (g) The commissioner must deposit the revenues, including interest and penalties minus
any refunds, derived from the sale of items defined in section 624.20, subdivision 1, that
are allowed to be sold to the public, in the state treasury and credit:
new text end

new text begin (1) 25 percent to the volunteer fire assistance grant account established under section
88.068;
new text end

new text begin (2) 25 percent to the fire safety account established under section 297I.06, subdivision
3; and
new text end

new text begin (3) the remainder to the general fund.
new text end

new text begin For purposes of this paragraph, the percentage of total sales and use tax revenue derived
from the sale of items defined in section 624.20, subdivision 1, that are allowed to be sold
to the public is a set percentage of the total sales and use tax revenues collected in the state,
with the percentage determined under section 3.
new text end

deleted text begin (g) deleted text end new text begin (h) new text end The revenues deposited under paragraphs (a) to deleted text begin (f) deleted text end new text begin (g) new text end do not include the revenues,
including interest and penalties, generated by the sales tax imposed under section 297A.62,
subdivision 1a, which must be deposited as provided under the Minnesota Constitution,
article XI, section 15.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
December 31, 2017.
new text end

Sec. 3. new text begin CALCULATION OF THE PERCENT OF SALES TAX REVENUE
ATTRIBUTABLE TO THE SALE OF CERTAIN AERIAL AND AUDIBLE DEVICES
AND NOVELTIES.
new text end

new text begin By December 1, 2017, the commissioner of revenue must estimate the percentage of
total sales tax revenues collected in calendar year 2016 that is attributable to the sales and
purchases of items defined in Minnesota Statutes, section 624.20, subdivision 1, that are
allowed to be sold to the public. When making the determination, the commissioner may
consult with representatives from producers and retailers, industry trade groups, and the
most recently available national and state information. The commissioner's decision is final.
The commissioner's determination under this section is not a rule and is not subject to
Minnesota Statutes, chapter 14, including section 14.386.
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