HF 3433

1st Engrossment - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to baseball; providing for a contribution by 
  1.3             the city of St. Paul to the construction of a major 
  1.4             league baseball park; authorizing special metropolitan 
  1.5             area and city taxes to be imposed to finance a 
  1.6             baseball park in the city of St. Paul; providing sales 
  1.7             tax exemptions; authorizing the issuance of state 
  1.8             bonds for the construction of a major league baseball 
  1.9             park; appropriating money; amending Minnesota Statutes 
  1.10            2000, sections 246.18, by adding a subdivision; 
  1.11            297A.67, by adding a subdivision; 297A.71, by adding a 
  1.12            subdivision; proposing coding for new law in Minnesota 
  1.13            Statutes, chapters 16A; 473. 
  1.14  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.15     Section 1.  [PURPOSE; FINDINGS.] 
  1.16     The legislature finds that construction of a major league 
  1.17  baseball park in the city of St. Paul serves a public purpose.  
  1.18  The legislature finds that this public purpose includes saving 
  1.19  the Minnesota Twins as a part of Minnesota's public amenities, 
  1.20  enhancing economic development, and preserving the cultural 
  1.21  contributions of baseball to Minnesota. 
  1.22     Further, the legislature finds that a baseball park should 
  1.23  be constructed as a partnership between a major league baseball 
  1.24  team and the city of St. Paul.  The construction of a new 
  1.25  baseball park should result in the establishment of a long-term 
  1.26  commitment between major league baseball and the Minnesota 
  1.27  public.  It is understood that any efforts to retain major 
  1.28  league baseball in Minnesota must include evidence of legitimate 
  1.29  progress to address the serious challenges of small market 
  2.1   teams, revenue sharing, and other competitive reforms vital to 
  2.2   the future of major league baseball. 
  2.3      The purpose of this act is to provide a firm level of 
  2.4   funding for a new major league park to be constructed and owned 
  2.5   by the city of St. Paul.  The legislature finds that the city of 
  2.6   St. Paul joins together with the private sector to cooperate in 
  2.7   a mutually beneficial venture to retain major league baseball in 
  2.8   Minnesota. 
  2.9      Sec. 2.  [16A.6702] [REVENUE BONDS; BASEBALL PARK.] 
  2.10     Subdivision 1.  [AUTHORIZATION.] The commissioner of 
  2.11  finance may sell and issue state revenue bonds to finance up to 
  2.12  one-half of the costs to design, acquire, construct, furnish, 
  2.13  and equip a baseball park to be owned by the city of St. Paul 
  2.14  and leased to a major league professional baseball team and to 
  2.15  pay costs of issuance of the bonds.  The proceeds of the bonds 
  2.16  are deposited in the state treasury and are to be paid to the 
  2.17  city of St. Paul as provided under subdivisions 6 and 7 and are 
  2.18  appropriated for those purposes.  The principal amount of the 
  2.19  bonds may not exceed $........  The commissioner may issue and 
  2.20  sell the bonds upon the terms and in the manner the commissioner 
  2.21  determines to be in the best interests of the state.  The final 
  2.22  maturity of the bonds may be not later than ...... 
  2.23     Subd. 2.  [SECURITY; BONDS NOT PUBLIC DEBT.] The bonds and 
  2.24  the interest on them are payable solely from payments by the 
  2.25  city of St. Paul under section 16, and by other revenues 
  2.26  appropriated and transferred to the debt service fund 
  2.27  established for this purpose in subdivision 4 and investment 
  2.28  income on the fund, and any bond reserve established for the 
  2.29  bonds.  The bonds are not public debt, and the full faith, 
  2.30  credit, and taxing powers of the state are not pledged for their 
  2.31  payment.  The bonds and the interest on the bonds may not be 
  2.32  paid, directly or indirectly, in whole or in part, from a tax of 
  2.33  statewide application on any class of property, income, 
  2.34  transaction, or privilege. 
  2.35     Subd. 3.  [SPECIAL REVENUE FUND.] There is established in 
  2.36  the state treasury a separate and special revenue fund for 
  3.1   deposit of revenues from net proceeds of the lottery in 
  3.2   accordance with section 349A.10, subdivision 5, money received 
  3.3   for payment or reimbursement of health care costs in accordance 
  3.4   with section 246.18, subdivision 7a, state license and service 
  3.5   fees as defined in section 16A.6703, and investment income 
  3.6   thereon. 
  3.7      Subd. 4.  [DEBT SERVICE FUND.] A separate and special debt 
  3.8   service fund is established in the state treasury.  Money 
  3.9   transferred or appropriated to the fund and its investment 
  3.10  income on hand or required to be transferred to the fund must be 
  3.11  used and are irrevocably appropriated to pay the principal of 
  3.12  and interest on the bonds under this section when due. 
  3.13     Subd. 5.  [COVENANTS; AGREEMENTS.] The commissioner may, 
  3.14  for and on behalf of the state, enter into any covenants and 
  3.15  agreements not inconsistent with subdivisions 1 to 4 and 6 to 8 
  3.16  and sections 246.18, subdivisions 4 and 6; and 349A.10, 
  3.17  subdivision 5, as may be necessary or desirable to facilitate 
  3.18  the sale and issuance of the bonds on terms favorable to the 
  3.19  state, including, but not limited to, covenants and agreements 
  3.20  relating to the payment of and security for the bonds, 
  3.21  tax-exemption, and disclosure of information required by federal 
  3.22  and state securities laws.  The covenants and agreements of the 
  3.23  commissioner are an enforceable contract of the state.  The 
  3.24  state pledges and agrees with the holders of the bonds that the 
  3.25  state will not limit or alter the rights vested in the 
  3.26  commissioner to fulfill the terms of the covenants or agreements 
  3.27  made with the holders of the bonds, or in any way impair the 
  3.28  rights and remedies of the holders until the bonds, together 
  3.29  with their interest, with interest on any unpaid installments of 
  3.30  interest, and all costs and expenses in connection with any 
  3.31  action or proceeding by or on behalf of the holders, are fully 
  3.32  met and discharged.  The commissioner may include this pledge 
  3.33  and agreement of the state in any covenant or agreement with the 
  3.34  holders of the bonds.  The covenants may not include covenants 
  3.35  to continue to operate the state lottery but may include 
  3.36  covenants to continue to seek payment by and reimbursement from 
  4.1   nonstate sources of health care costs so long as any bonds 
  4.2   issued under this section are outstanding.  The provisions of 
  4.3   sections 16A.672 and 16A.675 are applicable to the bonds. 
  4.4      Subd. 6.  [CONDITIONS FOR ISSUANCE OF BONDS AND PAYMENT TO 
  4.5   CITY.] Before the commissioner may issue bonds or make a payment 
  4.6   to the city of St. Paul under subdivision 7, the commissioner 
  4.7   must find that each of the following conditions is met: 
  4.8      (1) The city of St. Paul is the owner of the baseball park. 
  4.9      (2) The team owner or other private entities are solely 
  4.10  responsible for any cost overruns in construction of the 
  4.11  baseball park. 
  4.12     (3) The city of St. Paul and the major league professional 
  4.13  baseball team have completed a signed lease for at least 30 
  4.14  years, with no escape clauses. 
  4.15     (4) The major league professional baseball team has made 
  4.16  available $....... in private cash support to the city of St. 
  4.17  Paul to construct the baseball park. 
  4.18     (5) The sources of revenue provided to pay the bonds, as 
  4.19  provided in subdivision 8, are sufficient to pay the bonds and 
  4.20  that, in the commissioner's best judgment, other revenues 
  4.21  pledged as security for the bonds under subdivision 3, will not 
  4.22  be needed. 
  4.23     Subd. 7.  [PAYMENT.] After making the findings required 
  4.24  under subdivision 6, the commissioner shall pay the proceeds of 
  4.25  the bonds, less any amounts needed to pay the costs of issuance 
  4.26  and to provide a reserve, to the city of St. Paul for a major 
  4.27  league baseball park to be constructed and owned by the city. 
  4.28     Subd. 8.  [PLEDGED REVENUES; PRIORITY.] (a) The following 
  4.29  revenues are the primary sources of revenue for payment of bonds 
  4.30  issued under section 16A.6701: 
  4.31     (1) facility revenues in excess of operating costs, as 
  4.32  agreed to by the city and the commissioner; 
  4.33     (2) the city taxes, fees, and other revenue sources under 
  4.34  section 16; and 
  4.35     (3) the metropolitan tax on wholesale sales of sports 
  4.36  memorabilia under section 473.5951. 
  5.1      (b) If the commissioner of finance, after consultation with 
  5.2   the mayor of the city of St. Paul, determines that the sources 
  5.3   specified in paragraph (a) likely will not be sufficient to pay 
  5.4   the bonds in full, the commissioner and the mayor shall request 
  5.5   the metropolitan council to impose the metropolitan tax on 
  5.6   leasing of motor vehicles under section 473.5959. 
  5.7      Sec. 3.  [16A.6703] [DEPOSIT OF CERTAIN STATE LICENSE FEES, 
  5.8   SERVICE FEES, AND CHARGES.] 
  5.9      Subdivision 1.  [STATE LICENSE AND SERVICE FEES.] For 
  5.10  purposes of section 16A.6702, subdivision 3, and this section, 
  5.11  the term "state license and service fees" means, and refers to, 
  5.12  all license fees, service fees, and charges imposed by law and 
  5.13  collected by any state officer, agency, or employee, which are 
  5.14  listed below or which are defined as departmental earnings under 
  5.15  section 16A.1285, subdivision 1, and the use of which is not 
  5.16  otherwise restricted by law, and which are not required to be 
  5.17  credited or transferred to a fund other than the general fund:  
  5.18  Minnesota Statutes 2000, sections 3.9221; 5.12; 5.14; 5.16; 
  5.19  5A.04; 6.58; 13.03, subdivision 10; 16A.155; 16A.48; 16A.54; 
  5.20  16A.72; 16B.59; 16B.70; 17A.04; 18.51, subdivision 2; 18.53; 
  5.21  18.54; 18C.551; 19.58; 19.64; 27.041, subdivision 2, clauses (d) 
  5.22  and (e); 27.07, subdivision 5; 28A.08; 32.071; 32.075; 32.392; 
  5.23  35.71; 35.824; 35.95; 41C.12; 45.027, subdivisions 3 and 6; 
  5.24  46.041, subdivision 1; 46.131, subdivisions 2, 7, 8, 9, and 10; 
  5.25  47.101, subdivision 2; 47.54, subdivisions 1 and 4; 47.62, 
  5.26  subdivision 4; 47.65; 48.61, subdivision 7; 48.93; 48A.16; 
  5.27  49.36, subdivision 1; 52.01; 52.203; 53.03, subdivisions 1, 5, 
  5.28  and 6; 53.09, subdivision 1; 53A.03; 53A.05, subdivision 1; 
  5.29  53A.081, subdivision 3; 54.294, subdivision 1; 55.04, 
  5.30  subdivision 2; 55.095; 56.02; 56.04; 56.10; 59A.03, subdivision 
  5.31  2; 59A.06, subdivision 3; 60A.14, subdivisions 1 and 2; 60A.23, 
  5.32  subdivision 8; 60K.19, subdivision 5; 65B.48, subdivision 3; 
  5.33  70A.14, subdivision 4; 72B.04, subdivision 10; 79.251, 
  5.34  subdivision 5; 80A.28, subdivisions 1, 2, 3, 4, 5, 6, 7, 7a, 8, 
  5.35  and 9; 80C.04, subdivision 1; 80C.07; 80C.08, subdivision 1; 
  5.36  80C.16, subdivisions 2 and 3; 80C.18, subdivision 2; 82.20, 
  6.1   subdivision 8 and 9; 82A.04, subdivision 1; 82A.08, subdivision 
  6.2   2; 82A.16, subdivisions 2 and 6; 82B.09, subdivision 1; 83.23, 
  6.3   subdivisions 2, 3, and 4; 83.25, subdivisions 1 and 2; 83.26, 
  6.4   subdivision 2; 83.30, subdivision 2; 83.31, subdivision 2; 
  6.5   83.38, subdivision 2; 85.052; 85.053; 85.055; 88.79, subdivision 
  6.6   2; 89.035; 89.21; 115.073; 115.77, subdivisions 1 and 2; 116.41, 
  6.7   subdivision 2; 116C.69; 116C.712; 116J.9673; 125.08; 136C.04, 
  6.8   subdivision 9; 155A.045; 155A.16; 168.27, subdivision 11; 
  6.9   168.33, subdivisions 3 and 7; 168.54; 168.67; 168.705; 168A.152; 
  6.10  168A.29; 169.345; 171.06, subdivision 2a; 171.29, subdivision 2; 
  6.11  176.102; 176.1351; 176.181, subdivision 2a; 177.30; 181A.12; 
  6.12  183.545; 183.57; 184.28; 184.29; 184A.09; 201.091, subdivision 
  6.13  5; 204B.11; 207A.02; 214.06; 216C.261; 221.0355; 239.101; 
  6.14  240.06; 240.07; 240.08; 240.09; 240.10; 246.51; 270.69, 
  6.15  subdivision 2; 270A.07; 272.484; 296A.03; 296A.04; 296A.27; 
  6.16  297F.03; 299C.46; 299C.62; 299K.09; 299K.095; 299L.07; 299M.04; 
  6.17  300.49; 318.02; 323.44, subdivision 3; 325D.415; 326.22; 
  6.18  326.3331; 326.47; 326.50; 326.92, subdivisions 1 and 3; 327.33; 
  6.19  331A.02; 332.15, subdivisions 2 and 3; 332.17; 332.22, 
  6.20  subdivision 1; 332.33, subdivisions 3 and 4; 332.54, subdivision 
  6.21  7; 333.055; 333.20; 333.23; 336.9-413; 336A.04; 336A.05; 
  6.22  336A.09; 345.35; 345.43, subdivision 2a; 345.44; 345.55, 
  6.23  subdivision 3; 347.33; 349.151; 349.161; 349.162; 349.163; 
  6.24  349.164; 349.165; 349.166; 349.167; 357.08; 359.01, subdivision 
  6.25  3; 360.018; 360.63; 386.68; and 414.01, subdivision 11; 
  6.26  Minnesota Statutes 2000, chapters 154; 216B; 237; 302A; 303; 
  6.27  308A; 317A; 322A; and 322B; Laws 1990, chapter 593; Laws 1993, 
  6.28  chapter 254, section 7; and Laws 1994, chapter 573, section 4; 
  6.29  Minnesota Rules, parts 1800.0500; 1950.1070; 2100.9300; 
  6.30  7515.0210; and 9545.2000 to 9545.2040. 
  6.31     Subd. 2.  [FEES CREDITED TO SPECIAL REVENUE FUND.] During 
  6.32  any period in which bonds are issued and outstanding under 
  6.33  section 16A.6702, all state license and service fees must be 
  6.34  credited to the special revenue fund created in section 
  6.35  16A.6702, subdivision 3.  Money credited to the special revenue 
  6.36  fund must be transferred to the debt service fund established in 
  7.1   section 16A.6702, subdivision 4, at the times and in the amounts 
  7.2   determined by the commissioner of finance to be necessary to 
  7.3   provide for the payment and security of bonds issued pursuant to 
  7.4   section 16A.6702.  On or before the tenth day of each month, any 
  7.5   money in the special revenue fund not required to be transferred 
  7.6   to the debt service fund must be transferred to the general 
  7.7   fund.  If bonds are not issued and outstanding under section 
  7.8   16A.6702, all state license and service fees must be credited to 
  7.9   the general fund. 
  7.10     Subd. 3.  [APPLICABILITY.] If any state license or service 
  7.11  fee described in subdivision 1 is determined by the attorney 
  7.12  general or a court of competent jurisdiction to be a tax, the 
  7.13  provisions of subdivisions 1 and 2 no longer apply to it. 
  7.14     Sec. 4.  Minnesota Statutes 2000, section 246.18, is 
  7.15  amended by adding a subdivision to read: 
  7.16     Subd. 7a.  [USE OF CERTAIN REIMBURSEMENT FUNDS.] Except as 
  7.17  provided in subdivisions 2, 5, and 6, and unless otherwise 
  7.18  required by federal law, during any period in which bonds are 
  7.19  issued and outstanding under section 16A.6702, all money 
  7.20  received from the federal government or other nonstate source 
  7.21  for payment or reimbursement of health care costs incurred at 
  7.22  regional treatment centers, state nursing homes, and other state 
  7.23  facilities as defined in section 246.50, subdivision 3, must be 
  7.24  credited to the special revenue fund created in section 
  7.25  16A.6702, subdivision 3.  Money credited to the special revenue 
  7.26  fund must be transferred to the debt service fund established in 
  7.27  section 16A.6702, subdivision 4, at the times and in the amounts 
  7.28  determined by order of the commissioner of finance to be 
  7.29  necessary to provide for the payment and security of bonds 
  7.30  issued pursuant to section 16A.6702.  On or before the tenth day 
  7.31  of each month, any money in the special revenue fund not 
  7.32  required to be transferred to the debt service fund must be 
  7.33  transferred to the general fund.  Except as provided in 
  7.34  subdivisions 2, 5, and 6, and unless otherwise required by 
  7.35  federal law, if bonds are not issued and outstanding under 
  7.36  section 16A.6702 all money received from the federal government 
  8.1   or other nonstate source for payment or reimbursement of health 
  8.2   care costs incurred at regional treatment centers, state nursing 
  8.3   homes, and other state facilities as defined in section 246.50, 
  8.4   subdivision 3, must be credited to the general fund. 
  8.5      Sec. 5.  Minnesota Statutes 2000, section 297A.67, is 
  8.6   amended by adding a subdivision to read: 
  8.7      Subd. 31.  [BASEBALL PARK DISTRICT.] Sales of admissions, 
  8.8   novelties, food, beverages, alcoholic beverages, parking 
  8.9   services, club seats and suites, lodging, and advertising in the 
  8.10  baseball park district, designated under section 17, are exempt 
  8.11  from all state and local sales taxes, other than a city tax 
  8.12  imposed under section 16.  This subdivision expires on the first 
  8.13  day of the first calendar quarter that begins after repayment of 
  8.14  the bonds issued under section 16A.6701. 
  8.15     Sec. 6.  Minnesota Statutes 2000, section 297A.71, is 
  8.16  amended by adding a subdivision to read: 
  8.17     Subd. 28.  [CONSTRUCTION MATERIALS; BASEBALL 
  8.18  PARK.] Materials, supplies, or equipment used or consumed in the 
  8.19  construction, equipment, or improvement of the baseball park 
  8.20  constructed with bonds issued under section 16A.6702 are 
  8.21  exempt.  This subdivision expires one year after substantial 
  8.22  completion of the baseball park. 
  8.23     Sec. 7.  [473.5951] [METROPOLITAN AREA SPORTS MEMORABILIA 
  8.24  TAX.] 
  8.25     Upon request, by resolution, of the governing body of the 
  8.26  city of St. Paul, the council shall impose a tax on each sale at 
  8.27  wholesale of sports memorabilia in the metropolitan area.  The 
  8.28  rate of the tax is 13 percent of the gross earnings from the 
  8.29  sale. 
  8.30     Sec. 8.  [473.5952] [DEFINITIONS.] 
  8.31     Subdivision 1.  [TERMS.] For purposes of sections 473.5951 
  8.32  to 473.5957, the following terms have the meanings given them. 
  8.33     Subd. 2.  [BUYER.] "Buyer" means any person that purchases 
  8.34  sports memorabilia at wholesale in the metropolitan area. 
  8.35     Subd. 3.  [COMMISSIONER.] "Commissioner" means the 
  8.36  commissioner of revenue. 
  9.1      Subd. 4.  [METROPOLITAN AREA.] "Metropolitan area" means 
  9.2   the metropolitan area as defined in section 473.121, subdivision 
  9.3   2. 
  9.4      Subd. 5.  [SALE.] "Sale" means a transfer of title or 
  9.5   possession of tangible personal property, whether absolutely or 
  9.6   conditionally. 
  9.7      Subd. 6.  [SPORTS MEMORABILIA OR SPORTS LICENSED 
  9.8   GOODS.] "Sports memorabilia" or "sports licensed goods" means 
  9.9   any items available for sale to the public that are sold under a 
  9.10  license granted by any league, association, or organization of 
  9.11  professional sports teams, such as major league baseball, the 
  9.12  national hockey league, the national basketball association, the 
  9.13  national football league, and other similar organizations. 
  9.14     Subd. 7.  [WHOLESALE OR SALE AT WHOLESALE.] "Wholesale" or 
  9.15  "sale at wholesale" means a sale to a retailer, as defined in 
  9.16  section 297A.61, subdivision 9, for the purpose of reselling the 
  9.17  property to a third party. 
  9.18     Subd. 8.  [WHOLESALER.] "Wholesaler" means any person 
  9.19  making wholesale sales of sports memorabilia to purchasers in 
  9.20  the metropolitan area. 
  9.21     Sec. 9.  [473.5953] [COLLECTION.] 
  9.22     Subdivision 1.  [PAYMENT AND COLLECTION OBLIGATION.] The 
  9.23  buyer must pay the tax to the wholesaler and each wholesaler 
  9.24  must collect from the buyer the full amount of the tax payable 
  9.25  for each taxable sale, unless the state or federal constitution 
  9.26  prohibits the wholesaler from collecting the tax from the buyer. 
  9.27     Subd. 2.  [TAX SEPARATELY STATED.] The tax must be 
  9.28  separately stated from the selling price in any sales invoice or 
  9.29  any instrument of sale.  Failure to separately state the tax 
  9.30  creates presumption that the tax has not been collected. 
  9.31     Subd. 3.  [TAX IS IN ADDITION TO OTHERS.] The tax under 
  9.32  sections 473.5951 to 473.5957 is in addition to any other tax 
  9.33  that applies under the laws of this state. 
  9.34     Sec. 10.  [473.5954] [COMPLEMENTARY USE TAX.] 
  9.35     If the tax is not paid under section 473.5951, a tax is 
  9.36  imposed on possession for sale or use of sports memorabilia or 
 10.1   sports licensed goods in the state.  The rate of tax equals the 
 10.2   rate under section 473.5951 and must be paid by the possessor of 
 10.3   the items. 
 10.4      Sec. 11.  [473.5955] [EXEMPTIONS.] 
 10.5      The tax imposed by section 473.5951 does not apply to: 
 10.6      (1) any successive sale if the tax was previously imposed 
 10.7   and collected on the same sports memorabilia or sports licensed 
 10.8   goods; and 
 10.9      (2) any sale of sports memorabilia or sports licensed goods 
 10.10  that is transferred to a point outside of the state for sale or 
 10.11  use outside of the state. 
 10.12     Sec. 12.  [473.5956] [ADMINISTRATIVE PROVISIONS.] 
 10.13     Subdivision 1.  [APPLICATION OF OTHER CHAPTERS.] Unless 
 10.14  specifically provided otherwise by sections 473.5951 to 
 10.15  473.5957, the enforcement, interest, and penalty provisions 
 10.16  under chapter 294, appeal provisions in sections 289A.43 and 
 10.17  289.65, criminal penalties under section 289A.63, refund 
 10.18  provisions in section 289A.50, and collection and rulemaking 
 10.19  provisions under chapter 270, apply to the tax under sections 
 10.20  473.5951 to 473.5957. 
 10.21     Subd. 2.  [QUARTERLY ESTIMATED PAYMENTS.] (a) Each 
 10.22  wholesaler must make estimated payments of the tax for the 
 10.23  calendar year to the commissioner in quarterly installments by 
 10.24  April 15, July 15, October 15, and January 15 of the following 
 10.25  calendar year. 
 10.26     (b) Estimated tax payments are not required if the tax for 
 10.27  the calendar year is less than $500. 
 10.28     (c) An underpayment of estimated installments bears 
 10.29  interest at the rate specified in section 270.75, from the due 
 10.30  date of the payment until paid or until the due date of the 
 10.31  annual return at the rate specified in section 270.75.  An 
 10.32  underpayment of an estimated installment is the difference 
 10.33  between the amount paid and the lesser of (1) 90 percent of the 
 10.34  one-quarter of the tax for the calendar year, or (2) the tax for 
 10.35  the actual gross revenues received during the quarter. 
 10.36     Subd. 3.  [ELECTRONIC FUNDS-TRANSFER PAYMENTS.] A taxpayer 
 11.1   with an aggregate tax liability of $120,000 or more during a 
 11.2   fiscal year ending June 30, must remit all liabilities by funds 
 11.3   transfer as defined in section 336.4A-104, paragraph (a), in the 
 11.4   next calendar year.  The funds-transfer payment date, as defined 
 11.5   in section 336.4A-401, paragraph (a), clause (4), is on or 
 11.6   before the first funds-transfer business day after the date the 
 11.7   tax is due. 
 11.8      Subd. 4.  [ANNUAL RETURN.] The taxpayer must file an annual 
 11.9   return reconciling the estimated payments by March 15 of the 
 11.10  following calendar year. 
 11.11     Subd. 5.  [FORM OF RETURNS.] The estimated payments and 
 11.12  annual return must contain the information and be in the form 
 11.13  prescribed by the commissioner. 
 11.14     Sec. 13.  [473.5957] [DEPOSIT OF REVENUES.] 
 11.15     The commissioner shall deposit all revenues, including 
 11.16  interest and penalties, derived from the tax imposed on sports 
 11.17  memorabilia and sports licensed goods under section 473.5961 in 
 11.18  the state treasury and credit them to the debt service fund 
 11.19  under section 16A.6702, subdivision 4, for the payment of bonds 
 11.20  issued under section 16A.6702. 
 11.21     Sec. 14.  [473.5958] [APPLICATION; EXPIRATION.] 
 11.22     Sections 473.5951 to 473.5958 apply in the counties of 
 11.23  Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington, 
 11.24  and expire on the first day of the calendar quarter that begins 
 11.25  after all bonds issued under section 16A.6702 are paid or 
 11.26  defeased. 
 11.27     Sec. 15.  [473.5959] [MOTOR VEHICLE RENTAL TAX; 
 11.28  METROPOLITAN AREA.] 
 11.29     Subdivision 1.  [IMPOSITION.] Upon the request of and after 
 11.30  the determination made by the commissioner of finance under 
 11.31  section 16A.6702, subdivision 8, paragraph (b), the council 
 11.32  shall impose a tax on a lessor of motor vehicles equal to two 
 11.33  percent of gross revenues from motor vehicle leases in the 
 11.34  metropolitan area. 
 11.35     Subd. 2.  [DEFINITIONS.] (a) For purposes of this section, 
 11.36  the following terms have the meanings given. 
 12.1      (b) "Commissioner" means the commissioner of revenue. 
 12.2      (c) "Lease" means a lease or rental for a period of not 
 12.3   more than 28 days. 
 12.4      (d) "Lessor" means a retailer that leases or rents a motor 
 12.5   vehicle. 
 12.6      (e) "Metropolitan area" means the area defined in section 
 12.7   473.121, subdivision 2.  A lease is made in the metropolitan 
 12.8   area if the location at which the motor vehicle is delivered or 
 12.9   made available to the lessee is in the metropolitan area, 
 12.10  regardless of where the vehicle is driven during the lease. 
 12.11     (f) "Motor vehicle" means a passenger automobile as defined 
 12.12  in section 168.011, subdivision 7, a van as defined in section 
 12.13  168.011, subdivision 28, or a pickup truck as defined in section 
 12.14  168.011, subdivision 29. 
 12.15     Subd. 3.  [EXEMPTIONS.] (a) The tax and the fee imposed by 
 12.16  this section do not apply to a lease or rental of: 
 12.17     (1) a vehicle to be used by the lessee to provide a 
 12.18  licensed taxi service; 
 12.19     (2) a hearse or limousine used in connection with a burial 
 12.20  or funeral service; or 
 12.21     (3) a van designed or adapted primarily for transporting 
 12.22  property rather than passengers. 
 12.23     Subd. 4.  [PAYMENT.] (a) Each lessor shall make estimated 
 12.24  payments of the taxes for the calendar year in quarterly 
 12.25  installments to the commissioner by April 15, July 15, October 
 12.26  15, and January 15 of the following calendar year. 
 12.27     (b) Estimated tax payments are not required if: 
 12.28     (1) the tax for the current calendar year is less than 
 12.29  $500; or 
 12.30     (2) the tax for the previous calendar year is less than 
 12.31  $500, if the taxpayer had a tax liability and was doing business 
 12.32  the entire year. 
 12.33     (c) An underpayment of estimated installments bears 
 12.34  interest at the rate specified in section 270.75, from the due 
 12.35  date of the payment until paid or until the due date of the 
 12.36  annual return, whichever comes first.  An underpayment of an 
 13.1   estimated installment is the difference between the amount paid 
 13.2   and the lesser of (1) 90 percent of one-quarter of the tax for 
 13.3   the calendar year, or (2) one-quarter of the total tax for the 
 13.4   previous calendar year if the taxpayer had a tax liability and 
 13.5   was doing business the entire year. 
 13.6      Subd. 5.  [ELECTRONIC FUNDS TRANSFER PAYMENTS.] A taxpayer 
 13.7   with an aggregate tax liability of $120,000 or more during a 
 13.8   fiscal year ending June 30 must remit all liabilities by 
 13.9   electronic means. 
 13.10     Subd. 6.  [ANNUAL RETURN.] The taxpayer must file an annual 
 13.11  return reconciling the estimated payments by March 15 of the 
 13.12  following calendar year. 
 13.13     Subd. 7.  [FORM OF RETURNS.] The estimated payments and 
 13.14  annual return must contain the information and be in the form 
 13.15  prescribed by the commissioner. 
 13.16     Subd. 8.  [APPLICATION OF OTHER CHAPTERS.] Unless 
 13.17  specifically provided otherwise by this section, the 
 13.18  enforcement, interest, and penalty provisions under chapter 294, 
 13.19  appeal provisions in sections 289A.43 and 289A.65, criminal 
 13.20  penalties in section 289A.63, refunds provisions in section 
 13.21  289A.50, and collection and rulemaking provisions under chapter 
 13.22  270, apply to a liability for the taxes imposed under this 
 13.23  section. 
 13.24     Subd. 9.  [INTEREST ON OVERPAYMENTS.] Interest must be paid 
 13.25  on an overpayment refunded or credited to the taxpayer from the 
 13.26  date of payment of the tax until the date the refund is paid or 
 13.27  credited.  For purposes of this subdivision, the date of payment 
 13.28  is the due date of the return or the date of actual payment of 
 13.29  the tax, whichever is later. 
 13.30     Subd. 10.  [DEPOSIT OF REVENUES.] The commissioner shall 
 13.31  deposit all revenues, including penalties and interest, derived 
 13.32  from the tax imposed by this section in the debt service fund 
 13.33  under section 16A.6702, subdivision 4. 
 13.34     Subd. 11.  [EXPIRATION.] This section expires on the first 
 13.35  day of the calendar quarter that begins after all bonds issued 
 13.36  under section 16A.6702 are paid or defeased. 
 14.1      Subd. 12.  [APPLICATION.] This section applies in the 
 14.2   counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and 
 14.3   Washington. 
 14.4      Sec. 16.  [SPECIAL CITY TAXES.] 
 14.5      Subdivision 1.  [FOOD, BEVERAGE, ENTERTAINMENT TAXES.] 
 14.6   Notwithstanding Minnesota Statutes, section 477A.016, or any 
 14.7   other limitation of law or charter, and in addition to other 
 14.8   taxes previously authorized by law, after approval by voters of 
 14.9   the city, the city of St. Paul may by ordinance impose liquor, 
 14.10  entertainment, or food taxes on sales made at the baseball 
 14.11  park.  The tax on sales of alcoholic beverages may not exceed 
 14.12  nine percent.  The tax on food and nonalcoholic beverages may 
 14.13  not exceed 6.5 percent.  The ordinance must provide for 
 14.14  dedication of the taxes or fees, after payment of collection and 
 14.15  administrative expenses and refunds, to payment of principal and 
 14.16  interest on bonds issued under Minnesota Statutes, section 
 14.17  16A.6702.  These revenues must be transferred on a monthly basis 
 14.18  to the commissioner of finance for this purpose. 
 14.19     Subd. 2.  [ADMISSION TAX; TICKET SURCHARGE.] 
 14.20  Notwithstanding Minnesota Statutes, section 477A.016, or any 
 14.21  other limitation of law or charter and in addition to other 
 14.22  taxes previously authorized by law, the city of St. Paul shall 
 14.23  by ordinance impose and maintain an admission tax or ticket 
 14.24  surcharge, or both, upon the granting, issuance, sale, or 
 14.25  distribution, by any private or public person, association, or 
 14.26  corporation, for the privilege of admission to activities at the 
 14.27  baseball park.  No other tax, surcharge, or governmental 
 14.28  imposition, except the taxes imposed under Minnesota Statutes, 
 14.29  chapter 297A, may be levied by any other unit of government upon 
 14.30  that sale or distribution.  The admission tax must be imposed at 
 14.31  a rate of at least ten percent of the retail price of admission. 
 14.32  If the city imposes a ticket surcharge, it must be at least $1 
 14.33  per ticket for the seats affected.  The admission tax or ticket 
 14.34  surcharge must be stated and charged separately from the sales 
 14.35  price so far as practicable and must be collected by the 
 14.36  grantor, issuer, seller, or distributor from the person admitted 
 15.1   and is a debt from that person to the grantor, issuer, seller, 
 15.2   or distributor, and the tax required to be collected is a debt 
 15.3   owed by the grantor, issuer, seller, or distributor to the 
 15.4   city.  The debt is recoverable at law in the same manner as 
 15.5   other debts.  Every person who grants, issues, sells, or 
 15.6   distributes tickets for the admissions may be required, as 
 15.7   provided in ordinance of the city, to secure a permit, to file 
 15.8   returns, to deposit security for the payment of the tax, and to 
 15.9   pay penalties for nonpayment or interest on late payments, that 
 15.10  are considered necessary or expedient to ensure the prompt and 
 15.11  uniform collection of the tax.  Receipts from the admissions tax 
 15.12  must be paid to the commissioner of finance to pay the bonds 
 15.13  issued under Minnesota Statutes, section 16A.6702. 
 15.14     Subd. 3.  [NAMING RIGHTS.] The city of St. Paul shall sell 
 15.15  the naming rights from the major league baseball park.  Receipts 
 15.16  from the sale must be paid to the commissioner of finance to pay 
 15.17  the bonds issued under Minnesota Statutes, section 16A.6702. 
 15.18     Subd. 4.  [PERSONAL SEAT LICENSES.] In entering agreements 
 15.19  for lease or use of the facility, the city of St. Paul must 
 15.20  retain the right to sell personal seat licenses for the baseball 
 15.21  park.  Receipts from the sale of personal seat licenses must be 
 15.22  paid to the commissioner of finance to pay the bonds issued 
 15.23  under Minnesota Statutes, section 16A.6702. 
 15.24     Subd. 5.  [PARKING SURCHARGE.] The city shall, by 
 15.25  ordinance, impose a parking tax or surcharge or both of not less 
 15.26  than $2 per vehicle per event at the baseball park.  The parking 
 15.27  tax and surcharge apply to public and privately owned parking 
 15.28  facilities in the area that the city determines in its ordinance 
 15.29  provide event parking for the baseball park.  Receipts from the 
 15.30  tax and surcharge must be paid on a monthly basis to the 
 15.31  commissioner of finance to pay the bonds issued under Minnesota 
 15.32  Statutes, section 16A.6702. 
 15.33     Subd. 6.  [MEDIA OUTLET FEES.] The city of St. Paul, or 
 15.34  another entity designated by the city that operates the baseball 
 15.35  park on behalf of the city, shall impose fees on each radio, 
 15.36  television, cable television, or other entity that uses the 
 16.1   facility to broadcast or transmit baseball games played at the 
 16.2   baseball park.  These fees must equal at least $10,000 per game 
 16.3   for television or cable television and $5,000 per game for radio 
 16.4   and other types of broadcasts or transmissions.  Receipts from 
 16.5   the fees must be paid to the commissioner of finance to pay the 
 16.6   bonds issued under Minnesota Statutes, section 16A.6702. 
 16.7      Subd. 7.  [SALES TAX; BASEBALL PARK 
 16.8   DISTRICT.] Notwithstanding Minnesota Statutes, section 477A.016, 
 16.9   or any other limitation in law or charter and in addition to 
 16.10  other taxes previously authorized by law, after approval by 
 16.11  voters of the city, the city of St. Paul may, by ordinance, 
 16.12  impose a sales tax on admissions, novelties, food, beverages, 
 16.13  alcoholic beverages, parking services, lodging, and club seats 
 16.14  and suites in the baseball park district designated under 
 16.15  section 17.  The rate of the tax may not exceed nine percent of 
 16.16  sales of alcoholic beverages and seven percent on all other 
 16.17  sales. 
 16.18     Subd. 8.  [EXPIRATION.] When the bonds and other debt 
 16.19  issued under Minnesota Statutes, section 16A.6702 and other debt 
 16.20  to which the revenues collected under this section have been 
 16.21  pledged have been defeased or retired, this section and the 
 16.22  taxes authorized or required by it expire. 
 16.23     Sec. 17.  [BASEBALL PARK DISTRICT.] 
 16.24     Subdivision 1.  [ESTABLISHMENT.] The city of St. Paul shall 
 16.25  establish a baseball park district that includes the baseball 
 16.26  park. 
 16.27     Subd. 2.  [AREA OF DISTRICT.] The district must consist of 
 16.28  vacant or underdeveloped land that is owned by the city or 
 16.29  another governmental entity affiliated with the city.  The city 
 16.30  shall limit the area of the district to parcels that the city 
 16.31  determines will benefit from a location near the baseball park. 
 16.32     Subd. 3.  [PLANNED USES.] The city shall develop plans for 
 16.33  a mixed use development of the district by private owners or 
 16.34  lessors.  These uses must consist of both: 
 16.35     (1) commercial uses, such as businesses that provide goods 
 16.36  and services to users of the baseball park; and 
 17.1      (2) mixed income housing. 
 17.2      Subd. 4.  [REQUIREMENT FOR AGREEMENTS.] Before conveying 
 17.3   property in the district to private owners or leasing property 
 17.4   in the district to private persons, the city must: 
 17.5      (1) provide for or determine that a management association 
 17.6   of all the owners of property in the district has been 
 17.7   established and that membership in the association binds owners 
 17.8   or lessees of property in the district to make the payments 
 17.9   described in clause (2); 
 17.10     (2) enter into an agreement with the management association 
 17.11  that provides for periodic payments from the association to the 
 17.12  city to help pay for the cost of the baseball park and the 
 17.13  development of affordable housing.  These payments must reflect 
 17.14  the benefit to the members of the association of operating 
 17.15  businesses or renting property near the baseball park.  The 
 17.16  association must set the payments as a percentage of the gross 
 17.17  receipts of the businesses.  The specific obligation of each 
 17.18  member of the association may be set to vary based on the 
 17.19  benefit of its location relative to the baseball park, as 
 17.20  determined by the association.  The term of the agreement must 
 17.21  be for a period of at least 50 years; and 
 17.22     (3) set aside a portion of the land in the district for and 
 17.23  obtain binding commitments from private developers or put in 
 17.24  place firm development plans for .. housing units in the 
 17.25  district, .. percent of which are affordable to individuals with 
 17.26  incomes less than 80 percent of the area median income, as 
 17.27  established by the United States Department of Housing and Urban 
 17.28  Development. 
 17.29     Subd. 5.  [USE OF REVENUES.] The city must pay the net 
 17.30  revenues it receives from the association to the commissioner of 
 17.31  finance to pay the bonds issued under Minnesota Statutes, 
 17.32  section 16A.6702.  If sufficient revenues are received from the 
 17.33  district and the commissioner of finance finds that all of the 
 17.34  sources of revenue pledged to pay the bonds are no longer 
 17.35  necessary, the commissioner of finance may provide for early 
 17.36  expiration of the taxes imposed to pay the bonds in the 
 18.1   following order of priority: 
 18.2      (1) the metropolitan tax on motor vehicle leasing under 
 18.3   Minnesota Statutes, section 473.5959; 
 18.4      (2) the metropolitan gross receipts tax on sports 
 18.5   memorabilia under Minnesota Statutes, section 473.5951; and 
 18.6      (3) the city taxes imposed under section 16, in the order 
 18.7   of priority the governing body of the city determines 
 18.8   appropriate. 
 18.9      Sec. 18.  [BASEBALL PARK AVAILABLE FOR MULTIPLE USES.] 
 18.10     To the extent feasible, the city of St. Paul shall make the 
 18.11  baseball park available for use by college, high school, and 
 18.12  amateur baseball and other sports teams. 
 18.13     Sec. 19.  [CONSTRUCTION MATERIALS.] 
 18.14     All construction materials for the baseball park produced 
 18.15  from or containing steel, so far as practicable, must use steel 
 18.16  produced in the United States from taconite produced in 
 18.17  Minnesota.  The city of St. Paul shall establish and impose 
 18.18  appropriate compliance procedures. 
 18.19     Sec. 20.  [REVISOR INSTRUCTION.] 
 18.20     The revisor of statutes shall change the citation to 
 18.21  Minnesota Statutes, section 16A.67, wherever it appears in 
 18.22  Minnesota Statutes, to Minnesota Statutes, section 16A.6702, in 
 18.23  the next edition of Minnesota Statutes. 
 18.24     Sec. 21.  [EFFECTIVE DATE.] 
 18.25     Sections 1 to 20 are effective the day following final 
 18.26  enactment.