HF 2267

as introduced - 90th Legislature (2017 - 2018) Posted on 03/08/2017 11:33am

A bill for an act
relating to taxation; sales and use; requiring voter approval for the greater Minnesota
transportation sales and use tax; amending Minnesota Statutes 2016, section
297A.993, subdivision 1, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 297A.993, subdivision 1, is amended to read:

Subdivision 1.

Authorization; rates.

Notwithstanding section 297A.99, subdivisions
1, 2, 3, new text begin and new text end 5, deleted text begin and 13, deleted text end or 477A.016, or any other law, the board of a county outside the
metropolitan transportation area, as defined under section 297A.992, subdivision 1, or more
than one county outside the metropolitan transportation area acting under a joint powers
agreement, new text begin subject to voter approval as required in subdivision 1a, new text end may new text begin impose new text end by resolution
of the county board, or each of the county boards deleted text begin , following a public hearing impose deleted text end (1) a
transportation sales tax at a rate of up to one-half of one percent on retail sales and uses
taxable under this chapter, and (2) an excise tax of $20 per motor vehicle, as defined in
section 297B.01, subdivision 11, purchased or acquired from any person engaged in the
business of selling motor vehicles at retail, occurring within the jurisdiction of the taxing
authority.

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 2016, section 297A.993, is amended by adding a subdivision
to read:

new text begin Subd. 1a. new text end

new text begin Voter approval required. new text end

new text begin (a) Imposition of a tax under this section is subject
to approval at a general election by a majority of the voters in each of the affected counties
who vote on the question to impose the taxes. No tax imposed under this section for a
specific capital project or improvement may be extended to cover any additional capital
project or improvement unless the extension is approved at a general election by a majority
of the voters in each of the affected counties who vote on the question to extend the tax to
fund the additional project.
new text end

new text begin (b) If the taxes imposed under this section are approved to fund transit operating costs
under subdivision 2, clause (2) or (4), the imposition and use of the tax for transit operating
costs expires after ten years unless the extension of the tax for that purpose is approved at
a general election by a majority of the voters in each of the affected counties who vote on
the question to extend the tax. For taxes imposed prior to January 1, 2017, to cover transit
operating costs, the ten years begins on January 1, 2017.
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