HF 2429

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; authorizing Douglas County to impose a sales and use tax.

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

Section 1. new text begin DOUGLAS COUNTY; SALES AND USE TAX.
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 or ordinance, Douglas County may, by
resolution, impose a sales and use tax of up to one-half percent for the purposes specified
in subdivision 2. Except as otherwise provided in this section, Minnesota Statutes, section
297A.99, governs the imposition, administration, collection, and enforcement of the tax
authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin The proceeds of the tax imposed under this section must
be solely used to pay for all costs associated with a county jail and law enforcement center
for Douglas County. Government functions to be located in the facility for which proceeds
of the tax may be used include but are not limited to jail, law enforcement, dispatch,
courts, court administration, correctional services, and county attorney.
new text end

new text begin Authorized expenses include but are not limited to site acquisition, infrastructure,
construction, and professional fees related to the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The county may issue bonds of up to $40,000,000
under Minnesota Statutes, chapter 475, to finance the capital expenditures and
improvements authorized by the referendum under subdivision 4. An election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin (b) The issuance of bonds under this subdivision is not subject to Minnesota Statutes,
section 275.60 or 275.61.
new text end

new text begin (c) The bonds are not included in computing any debt limits applicable to the county,
and the levy of taxes under Minnesota Statutes, section 475.61, to pay principal and
interest on the bonds is not subject to levy limits.
new text end

new text begin Subd. 4. new text end

new text begin Referendum. new text end

new text begin If Douglas County proposes to impose the tax authorized by
this section, the question of imposing the tax must be submitted to the voters at either the
next general election or as a separate ballot issue.
new text end

new text begin Subd. 5. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under this section expires at the
earlier of (1) when the county board first determines that the amount of revenues raised to
pay for the project under subdivision 2 meet or exceed $40,000,000 plus any as interest
and premiums associated with the bonds under subdivision 3, or (2) 15 years. Any funds
remaining after completion of the projects may be placed in the general fund of the county.
The county may rescind the tax imposed under this section at an earlier time by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after compliance by the
governing body of Douglas County with Minnesota Statutes, section 645.021, subdivision
3.
new text end