HF 3681

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; local sales taxes; allowing the 
  1.3             cities of St. Cloud, Sartell, Sauk Rapids, Waite Park, 
  1.4             St. Joseph, and St. Augusta to impose local sales and 
  1.5             use taxes to fund certain projects.  
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [ST. CLOUD AREA CITIES; TAXES AUTHORIZED.] 
  1.8      Subdivision 1.  [SALES AND USE TAX.] (a) Notwithstanding 
  1.9   Minnesota Statutes, section 477A.016, or any other provision of 
  1.10  law, ordinance, or city charter, the following cities may, by 
  1.11  ordinance, impose a sales and use tax of one-half of one percent 
  1.12  for the purposes specified in subdivision 2: 
  1.13     (1) the city of St. Cloud, pursuant to the approval of the 
  1.14  city voters at the general election held on November 7, 2000; 
  1.15     (2) the city of Sartell, pursuant to the approval of the 
  1.16  city voters at an election held in November 1999; and 
  1.17     (3) each of the cities of Sauk Rapids, Waite Park, St. 
  1.18  Joseph, and St. Augusta, pursuant to the approval of the voters 
  1.19  of that city at the next general election following the date of 
  1.20  final enactment of this act, as provided for in subdivision 3. 
  1.21     (b) The provisions of Minnesota Statutes, section 297A.99, 
  1.22  govern the imposition, administration, collection, and 
  1.23  enforcement of the taxes authorized under this subdivision. 
  1.24     (c) The tax in Sartell must be used for the purposes listed 
  1.25  in subdivision 2, notwithstanding other purposes listed in the 
  2.1   referendum, and are not subject to the requirements of Minnesota 
  2.2   Statutes, section 297A.99, subdivision 3.  
  2.3      Subd. 2.  [USE OF REVENUES.] (a) Revenues received from the 
  2.4   taxes authorized under subdivision 1 must be used for the cost 
  2.5   of collecting and administering the taxes and to pay all or part 
  2.6   of the capital or administrative costs of the acquisition, 
  2.7   construction, and improvement of the main runway improvements to 
  2.8   the St. Cloud Regional Airport, as provided for in the city of 
  2.9   St. Cloud capital improvement program 2000 to 2005, adopted by 
  2.10  the St. Cloud planning commission on July 14, 1999.  Authorized 
  2.11  expenses include, but are not limited to, acquiring property, 
  2.12  paying construction expenses related to the development of these 
  2.13  facilities, and securing and paying debt service on bonds or 
  2.14  other obligations issued to finance construction or improvement 
  2.15  of the authorized facility. 
  2.16     (b) If revenues collected from the taxes imposed under 
  2.17  subdivision 1 are greater than the amount needed to meet 
  2.18  obligations under paragraph (a) in any year, the surplus may be 
  2.19  returned to the cities in a manner agreed upon by the 
  2.20  participating cities under this section, to be used by the 
  2.21  cities for projects of regional significance, limited to:  the 
  2.22  acquisition and improvement of park land and open space; the 
  2.23  purchase, renovation, and construction of public buildings and 
  2.24  land primarily used for the arts, libraries, and community 
  2.25  centers; major roadway improvements; and for debt service on 
  2.26  bonds issued for these purposes.  Authorized expenses include, 
  2.27  but are not limited to, acquiring property, paying construction 
  2.28  expenses related to the development of these facilities, and 
  2.29  securing and paying debt service on bonds or other obligations 
  2.30  issued to finance construction or improvement of the authorized 
  2.31  facility.  The distribution of surplus revenues raised by the 
  2.32  tax must be determined by an applicable joint powers agreement. 
  2.33  The revenues returned to each city may only be used to fund 
  2.34  projects that have been approved by voters at the referendum 
  2.35  authorizing the tax. 
  2.36     (c) Pursuant to the approval of the St. Cloud voters at the 
  3.1   general election held on November 7, 2000, the surplus returned 
  3.2   to St. Cloud under paragraph (b) must be used for the following 
  3.3   projects: 
  3.4      (1) intersection improvements to the 25th Avenue and trunk 
  3.5   highway No. 23, I-94 interchange at county road 75, 10th Street 
  3.6   South improvements, the West Metro corridor improvements, and 
  3.7   other regionally significant road projects; and 
  3.8      (2) park and nature land purchase, trail development, and 
  3.9   improvements and expansions of existing regional park 
  3.10  facilities, as provided for in the city of St. Cloud capital 
  3.11  improvement program 2000 to 2005, adopted by the St. Cloud 
  3.12  planning commission on July 14, 1999. 
  3.13     (d) Pursuant to approval of the Sartell voters at the 
  3.14  election held in November 1999, the surplus returned to the city 
  3.15  of Sartell under paragraph (b) must be used to fund 
  3.16  construction, expansion, and improvements to a community center 
  3.17  and for park land acquisition and improvement. 
  3.18     Subd. 3.  [SEPARATE REFERENDA REQUIRED.] Notwithstanding 
  3.19  Minnesota Statutes, section 297A.99, subdivision 3, each city 
  3.20  listed in subdivision 1, clause (3), shall have a separate vote 
  3.21  on each project that it proposes to fund with the surplus tax 
  3.22  revenues it receives under subdivision 2, paragraph (b).  For 
  3.23  these cities, the cost of each project to be funded by the taxes 
  3.24  authorized in subdivision 1 must be listed.  The referendum must 
  3.25  state that approval of using the tax authorized in subdivision 1 
  3.26  for any project shall also indicate approval to share the 
  3.27  revenues collected from the tax with the other cities in the 
  3.28  area which have also passed a sales tax.  The sharing must be 
  3.29  done in a manner agreed upon by all affected cities under a 
  3.30  joint powers agreement. 
  3.31     Subd. 4.  [IMPOSITION AND TERMINATION OF TAX.] The tax 
  3.32  authorized by each city under subdivision 1 shall be imposed 
  3.33  beginning January 1, 2003, and shall expire December 31, 2005. 
  3.34     [EFFECTIVE DATE.] This section is effective July 1, 2002, 
  3.35  with respect to any city listed in subdivision 1, upon 
  3.36  compliance of the governing body of that city with Minnesota 
  4.1   Statutes, section 645.021, subdivision 3.