HF 4092

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to game and fish; proposing an amendment to the Minnesota
Constitution, article XI, to dedicate a portion of the sales tax on hunting and
fishing supplies and equipment to game and fish purposes; establishing the
quality wildlife initiative fund and council; repealing sales tax on fur clothing;
amending Minnesota Statutes 2006, sections 297A.61, by adding a subdivision;
297A.94; proposing coding for new law in Minnesota Statutes, chapter 97A;
repealing Minnesota Statutes 2006, section 295.60.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin CONSTITUTIONAL AMENDMENT PROPOSED.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to the people. If the
amendment is adopted, a section shall be added to article XI, to read:
new text end

new text begin Sec. 15. new text end

new text begin Beginning July 1, 2009, the sales and use tax receipts equal to the state
sales and use tax of 6.5 percent on sales and uses of all hunting and fishing equipment
that are used to take game and fish and that are taxable under the general state sales and
use tax law, plus penalties and interest and reduced by any refunds, shall be deposited
in the quality wildlife initiative fund and may be spent only to enhance the population
and quality of game and fish in Minnesota and provide hunter and angler access. The
money dedicated under this section shall be appropriated by law and shall not be used as
a substitute for traditional funding sources for the purposes specified, but the dedicated
money shall supplement traditional sources of funding for those purposes. A quality
wildlife initiative fund is created in the state treasury. Land acquired with money deposited
in the quality wildlife initiative fund under this section must be open to public taking
of game and fish during the open season.
new text end

Sec. 2. new text begin SUBMISSION TO VOTERS.
new text end

new text begin The proposed amendment shall be submitted to the people at the 2008 general
election. The question submitted shall be:
new text end

new text begin "Shall the Minnesota Constitution be amended to provide funding beginning July 1,
2009, to enhance the population and quality of game and fish in Minnesota and provide
hunter and angler access by dedicating the sales and use tax receipts equal to the state
sales and use tax of 6.5 percent on taxable sales of supplies and equipment used to take
game and fish?
new text end

new text begin Yes ....... new text end

new text begin No ......." new text end

Sec. 3.

new text begin [97A.056] QUALITY WILDLIFE INITIATIVE FUND; QUALITY
WILDLIFE INITIATIVE COUNCIL.
new text end

new text begin Subdivision 1. new text end

new text begin Fund. new text end

new text begin The quality wildlife initiative fund is established in the
Minnesota Constitution, article XI, section 15. At least 99 percent of the money
appropriated from the fund must be spent on game and fish projects on public and private
lands.
new text end

new text begin Subd. 2. new text end

new text begin Quality Wildlife Initiative Council. new text end

new text begin (a) A Quality Wildlife Initiative
Council of 11 members is created. Each member of the council shall be appointed by the
governor with the advice and consent of the senate. Not more than six council members
shall belong to the same political party. The governor shall select at least one member
from each congressional district, with three at-large members.
new text end

new text begin (b) To be eligible for appointment to the council, a prospective member must
demonstrate expertise and experience in the science, policy, or practice of the protection,
conservation, preservation, and enhancement of the state's air, water, land, fish, wildlife,
and other natural resources. Prior service on multimember boards with grantmaking
responsibilities or prior experience in the management of a business enterprise is also
recommended.
new text end

new text begin (c) Members shall appoint a chair who shall preside and convene meetings as often
as necessary to conduct the duties prescribed by this section.
new text end

new text begin (d) Membership terms are six years, except that members shall serve on the council
until their successors are appointed.
new text end

new text begin (e) Vacancies occurring on the council do not affect the authority of the remaining
members of the council to carry out their duties. Vacancies shall be filled in the same
manner as under paragraph (a). A member may be removed from the council upon a
super-majority of eight votes in favor of the removal of that member.
new text end

new text begin Subd. 3. new text end

new text begin Duties of council. new text end

new text begin (a) The council shall develop a biennial budget plan
for expenditures from the quality wildlife initiative fund. The biennial budget plan may
include grants to local fishing and hunting groups to improve, enhance, or protect game
and fish resources. By August 15 of each even-numbered year, the council shall submit
the budget plan to the commissioner of finance.
new text end

new text begin (b) In the biennial budget submitted to the legislature, the governor shall submit
separate budget detail for planned expenditures from the quality wildlife initiative fund
as recommended by the council.
new text end

new text begin (c) Entities receiving appropriations from the quality wildlife initiative fund shall
submit a work program and semiannual progress reports to the Quality Wildlife Initiative
Council in the form determined by the council.
new text end

new text begin Subd. 4. new text end

new text begin Administration. new text end

new text begin (a) The council may appoint legal and other personnel
and consultants necessary to carry out functions and duties of the council. Permanent
employees shall be in the unclassified service. The council may request staff assistance
and data from any other agency of state government as needed for the execution of
the responsibilities of the council and an agency must promptly furnish the requested
assistance or data.
new text end

new text begin (b) The administrative expenses of the council shall be paid from the quality wildlife
initiative fund and the outdoor heritage fund.
new text end

new text begin (c) A council member or an employee of the council may not participate in or vote
on a decision of the council relating to an organization in which the member or employee
has either a direct or indirect personal financial interest. While serving on or employed by
the council, a person shall avoid any potential conflict of interest.
new text end

new text begin Subd. 5. new text end

new text begin Additional duties; outdoor heritage fund. new text end

new text begin (a) The council shall develop
a biennial budget plan for expenditures from the outdoor heritage fund. The biennial
budget plan may include grants to local fishing and hunting groups to improve, enhance,
or protect game and fish resources. By August 15 of each even-numbered year, the council
shall submit the budget plan to the commissioner of finance.
new text end

new text begin (b) The administrative expenses of the council related to the development of the
plan and other duties of the council under paragraph (a) may be paid from the outdoor
heritage fund.
new text end

Sec. 4.

Minnesota Statutes 2006, section 297A.61, is amended by adding a subdivision
to read:

new text begin Subd. 38. new text end

new text begin Quality wildlife initiative retailer. new text end

new text begin "Quality wildlife initiative retailer"
is a retailer that derives 60 percent or more of its annual gross receipts in the previous
calendar year from the sale of hunting and fishing equipment. "Hunting and fishing
equipment" means all firearms, including pistols and revolvers; all sport fishing equipment
as defined in the United States Code, title 26, subcode D, chapter 32, subchapter D,
part I, section 4162; electric outboard motors; and fish-locating sonar devices. Every
retailer that qualifies as a quality wildlife initiative retailer shall annually certify to the
commissioner on a form prescribed by the commissioner that they meet the requirements
of this subdivision by March 1 of the year following the end of a calendar year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted by the voters and applies to sales and
purchases made after January 1, 2009.
new text end

Sec. 5.

Minnesota Statutes 2006, section 297A.94, is amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section new text begin and the Minnesota Constitution, article XI,
section 15 new text end , the commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed by this chapter in the state treasury and credit them to the
general fund.

(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:

(1) the taxes are derived from sales and use of property and services purchased for
the construction and operation of an agricultural resource project; and

(2) the purchase was made on or after the date on which a conditional commitment
was made for a loan guaranty for the project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount deposited in the loan guaranty
account must be reduced by any refunds and by the costs incurred by the Department of
Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on sales and purchases included in section 297A.61,
subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
as follows:

(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the balance to the general
fund.

(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
penalties, transmitted to the commissioner under section 297A.65, must be deposited by
the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the heritage enhancement account
in the game and fish fund, and may be spent only on activities that improve, enhance, or
protect fish and wildlife resources, including conservation, restoration, and enhancement
of land, water, and other natural resources of the state;

(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only for state parks and trails;

(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only on metropolitan park and trail grants;

(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and

(5) two percent of the receipts must be deposited in the natural resources fund,
and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
Conservatory, and the Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue
shall supplement traditional sources of funding for those purposes. Land acquired with
money deposited in the game and fish fund under paragraph (e) must be open to public
hunting and fishing during the open season, except that in aquatic management areas or
on lands where angling easements have been acquired, fishing may be prohibited during
certain times of the year and hunting may be prohibited. At least 87 percent of the money
deposited in the game and fish fund for improvement, enhancement, or protection of fish
and wildlife resources under paragraph (e) must be allocated for field operations.

new text begin (g) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on all sales made by quality wildlife initiative retailers, as
defined in section 297A.61, subdivision 38, in the general fund and transfer the amount
collected on a quarterly basis into the quality wildlife initiative fund under section
97A.056.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
January 1, 2009, if the constitutional amendment proposed in section 1 is adopted by
the voters.
new text end

Sec. 6. new text begin FUR TAX PAYMENTS.
new text end

new text begin (a) Furriers must file the annual return, required by Minnesota Statutes, section
295.60, subdivision 5, which otherwise would be due March 15, 2009, by September
15, 2008.
new text end

new text begin (b) If a furrier is required by Minnesota Statutes, section 295.60, subdivision 3, to
make installments of quarterly estimates, then the furrier shall make the last installment by
July 15, 2008.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2008, for sales and purchases
made prior to July 1, 2008.
new text end

Sec. 7. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2006, section 295.60, new text end new text begin is repealed.
new text end

Sec. 8. new text begin EFFECTIVE DATES.
new text end

new text begin (a) Sections 1 and 2 apply to sales and uses occurring after June 30, 2009.
new text end

new text begin (b) Section 3 is effective July 1, 2009, if the constitutional amendment proposed
in section 1 is adopted by the voters, except that section 3, subdivision 5, is effective if
the constitutional amendment proposed in section 1 is adopted by the voters and the
constitutional amendment proposed in Minnesota Laws 2008, chapter 151, section 1,
is adopted by the voters.
new text end

new text begin (c) Section 7 is effective for sales and purchases made after June 30, 2008.
new text end