HF 2694

1st Committee Engrossment - 85th Legislature (2007 - 2008) Posted on 12/22/2009 12:38pm

1.1A bill for an act

1.2relating to natural resources; providing funding for the Pine Grove Zoo in Little
1.3Falls;amending Minnesota Statutes 2006, section 297A.94.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5    Section 1. Minnesota Statutes 2006, section 297A.94, is amended to read:
1.6297A.94 DEPOSIT OF REVENUES.
1.7(a) Except as provided in this section, the commissioner shall deposit the revenues,
1.8including interest and penalties, derived from the taxes imposed by this chapter in the state
1.9treasury and credit them to the general fund.
1.10(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.11account in the special revenue fund if:
1.12(1) the taxes are derived from sales and use of property and services purchased for
1.13the construction and operation of an agricultural resource project; and
1.14(2) the purchase was made on or after the date on which a conditional commitment
1.15was made for a loan guaranty for the project under section 41A.04, subdivision 3.
1.16The commissioner of finance shall certify to the commissioner the date on which the
1.17project received the conditional commitment. The amount deposited in the loan guaranty
1.18account must be reduced by any refunds and by the costs incurred by the Department of
1.19Revenue to administer and enforce the assessment and collection of the taxes.
1.20(c) The commissioner shall deposit the revenues, including interest and penalties,
1.21derived from the taxes imposed on sales and purchases included in section 297A.61,
1.22subdivision 3 , paragraph (g), clauses (1) and (4), in the state treasury, and credit them
1.23as follows:
2.1(1) first to the general obligation special tax bond debt service account in each fiscal
2.2year the amount required by section 16A.661, subdivision 3, paragraph (b); and
2.3(2) after the requirements of clause (1) have been met, the balance to the general
2.4fund.
2.5(d) The commissioner shall deposit the revenues, including interest and penalties,
2.6collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
2.7general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.8tax distribution fund an amount equal to the excess fees collected under section 297A.64,
2.9subdivision 5 , for the previous calendar year.
2.10(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.11for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
2.12penalties, transmitted to the commissioner under section 297A.65, must be deposited by
2.13the commissioner in the state treasury as follows:
2.14(1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.15in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.16protect fish and wildlife resources, including conservation, restoration, and enhancement
2.17of land, water, and other natural resources of the state;
2.18(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.19may be spent only for state parks and trails;
2.20(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.21may be spent only on metropolitan park and trail grants;
2.22(4) three percent of the receipts must be deposited in the natural resources fund, and
2.23may be spent only on local trail grants; and
2.24(5) two percent of the receipts must be deposited in the natural resources fund,
2.25and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo
2.26and Conservatory, the Pine Grove Zoo in Little Falls, and the Duluth Zoo. Zoos not
2.27currently accredited by the American Zoological Association may expend funds under this
2.28paragraph only for purposes that will assist the zoo to obtain accreditation.
2.29(f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.30for traditional sources of funding for the purposes specified, but the dedicated revenue
2.31shall supplement traditional sources of funding for those purposes. Land acquired with
2.32money deposited in the game and fish fund under paragraph (e) must be open to public
2.33hunting and fishing during the open season, except that in aquatic management areas or
2.34on lands where angling easements have been acquired, fishing may be prohibited during
2.35certain times of the year and hunting may be prohibited. At least 87 percent of the money
3.1deposited in the game and fish fund for improvement, enhancement, or protection of fish
3.2and wildlife resources under paragraph (e) must be allocated for field operations.