HF 3439

1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to the city of Burnsville; authorizing the 
  1.3             city to impose a tax on admissions to an amphitheater; 
  1.4             authorizing creation of a tax increment financing 
  1.5             district. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [CITY OF BURNSVILLE; ADMISSIONS TAX.] 
  1.8      Subdivision 1.  [IMPOSITION.] Notwithstanding Minnesota 
  1.9   Statutes, section 477A.016, or any other contrary provision of 
  1.10  law or ordinance, the governing body of the city of Burnsville 
  1.11  may by ordinance impose a tax on admissions to an amphitheater 
  1.12  to be constructed within the city. 
  1.13     Subd. 2.  [RATE.] The tax may be imposed at a rate not to 
  1.14  exceed two dollars per paid admission.  The governing body of 
  1.15  the city may by ordinance change the rate imposed, subject to 
  1.16  the limitation in this subdivision. 
  1.17     Subd. 3.  [COLLECTION.] The method of collection of the tax 
  1.18  must be specified in the ordinance imposing the tax.  The tax is 
  1.19  exempt from the rules under Minnesota Statutes, section 
  1.20  297A.48.  The commissioner of revenue and the city may enter 
  1.21  into agreements for the collection and administration of the tax 
  1.22  by the state on behalf of the city.  The commissioner may charge 
  1.23  the city a reasonable fee for its services from the proceeds of 
  1.24  the tax.  The tax is subject to the same interest, penalties, 
  1.25  and enforcement provisions as the tax imposed under Minnesota 
  2.1   Statutes, chapter 297A. 
  2.2      Subd. 4.  [USE OF PROCEEDS.] The city must pay money 
  2.3   received from the tax imposed under this section into a separate 
  2.4   fund or account to be used only to pay: 
  2.5      (1) the costs of imposing and collecting the tax; and 
  2.6      (2) for parking lots or ramps, and other public 
  2.7   improvements as defined by Minnesota Statutes, section 429.021, 
  2.8   within the boundaries of the tax increment financing district 
  2.9   established under section 2, or that serve the area within the 
  2.10  district. 
  2.11     Sec. 2.  [CITY OF BURNSVILLE; TAX INCREMENT FINANCING 
  2.12  DISTRICT.] 
  2.13     Subdivision 1.  [AUTHORIZATION.] The governing body of the 
  2.14  city of Burnsville may create a redevelopment tax increment 
  2.15  financing district, as provided in this section, for an 
  2.16  amphitheater and related infrastructure improvements.  Except as 
  2.17  otherwise provided in this section, the provisions of Minnesota 
  2.18  Statutes, sections 469.174 to 469.179, apply to the district.  
  2.19  The city or its economic development authority may be the 
  2.20  "authority" for the purposes of Minnesota Statutes, sections 
  2.21  469.174 to 469.179. 
  2.22     Subd. 2.  [SPECIAL RULES.] (a) The district established 
  2.23  under subdivision 1 is subject to the provisions of Minnesota 
  2.24  Statutes, sections 469.174 to 469.179, except as provided in 
  2.25  this subdivision. 
  2.26     (b) The district may consist of all or any portion of the 
  2.27  parcels designated by the city of Burnsville as development 
  2.28  district No. 2 as of April 26, 1990. 
  2.29     (c) Minnesota Statutes, sections 469.174, subdivision 10, 
  2.30  and 469.176, subdivision 4j, do not apply to the district. 
  2.31     Subd. 3.  [DISTRICT NO. 2-1.] Upon approval of the tax 
  2.32  increment financing plan for the district created under 
  2.33  subdivision 1, the city shall decertify tax increment financing 
  2.34  district No. 2-1.  The balance of the tax increments derived 
  2.35  from tax increment financing district No. 2-1 may be expended 
  2.36  under the tax increment financing plan for the district created 
  3.1   under subdivision 1.  Minnesota Statutes, section 469.176, 
  3.2   subdivision 4c, does not apply to the expenditures.  Minnesota 
  3.3   Statutes, section 469.1782, subdivision 1, does not apply to tax 
  3.4   increment financing district No. 2-1 or the district created 
  3.5   under subdivision 1. 
  3.6      Sec. 3.  [EFFECTIVE DATE.] 
  3.7      Section 1 is effective the day following final enactment.  
  3.8   Section 2 is effective upon compliance with Minnesota Statutes, 
  3.9   sections 469.1782, subdivision 2, and 645.021, subdivision 2.