HF 2539

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxes; authorizing the city of Cass Lake 
  1.3             to impose a local sales tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF CASS LAKE; LOCAL SALES AND USE TAX 
  1.6   AUTHORIZED.] 
  1.7      Subdivision 1.  [SALES AND USE TAX.] Notwithstanding 
  1.8   Minnesota Statutes, section 477A.016, or any other provision of 
  1.9   law, ordinance, or city charter, the city of Cass Lake may, 
  1.10  subject to approval of the city voters at a general election, 
  1.11  impose by ordinance a sales and use tax of one-half of one 
  1.12  percent for the purposes specified in subdivision 2.  Except as 
  1.13  specifically provided in this section, the provisions of 
  1.14  Minnesota Statutes, section 297A.99, shall govern the 
  1.15  imposition, administration, collection, and enforcement of the 
  1.16  taxes authorized under this subdivision. 
  1.17     Subd. 2.  [USE OF REVENUES.] Notwithstanding Minnesota 
  1.18  Statutes, section 297A.99, subdivision 3, clauses (b) and (c), 
  1.19  revenues received from the tax authorized in subdivision 1 shall 
  1.20  be used to pay the cost of collecting the tax and to pay for 
  1.21  operating and promotional costs of the Cass Lake area tourist 
  1.22  information center. 
  1.23     Subd. 3.  [TERMINATION OF TAX.] The tax imposed under 
  1.24  subdivision 1 shall expire five years after the date that the 
  2.1   tax is first imposed. 
  2.2      [EFFECTIVE DATE.] This section is effective the day after 
  2.3   compliance by the governing body of the city of Cass Lake with 
  2.4   Minnesota Statutes, section 645.021, subdivision 3.