Minnesota Legislature
HF 4206
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
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| Introduction | Posted on 05/16/2006 |
Current Version - as introduced
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A bill for an act
relating to local option sales taxes; authorizing the city of Duluth to increase its
food and beverage tax; authorizing each of the cities of Austin, Baxter, Brainerd,
and Nisswa to impose a local sales tax; amending Laws 1980, chapter 511,
section 1, subdivision 2, as amended.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Laws 1980, chapter 511, section 1, subdivision 2, as amended by Laws 1991,
chapter 291, article 8, section 22; Laws 1998, chapter 389, article 8, section 25; and Laws
2003, First Special Session chapter 21, article 8, section 11, is amended to read:
Subd. 2. Notwithstanding Minnesota Statutes, Section 477A.016, or any other law,
ordinance, or city charter provision to the contrary, the city of Duluth may, by ordinance,
impose an additional sales tax of up to deleted text begin one and one-half deleted text end new text begin two and one-quarter new text end percent on
sales transactions which are described in Minnesota Statutes 2000, Section 297A.01,
Subdivision 3, Clause (c). When the city council determines that the taxes imposed
under this subdivision and under new text begin Laws 1998, chapter 389, article 8, new text end section 26new text begin ,new text end at a rate
of one-half of one percent have produced revenue sufficient to pay (1) the debt service
on bonds in a principal amount of $8,000,000 issued for capital improvements to the
Duluth Entertainment and Convention Center, and (2) debt service on outstanding bonds
originally issued in the principal amount of $4,970,000 to finance capital improvements to
the Great Lakes Aquarium since the imposition of the taxes at the rate of one and one-half
percent, the rate of the tax under this subdivision is reduced deleted text begin to deleted text end new text begin by one-half of new text end one percent.
new text begin When the city council determines that the taxes imposed under this subdivision at a rate
of three-quarters of one percent have produced revenue sufficient to pay debt service on
bonds in the principal amount of $33,700,000, plus issuance and discount costs, issued
for capital improvements for a new arena at the Duluth Entertainment and Convention
Center, the rate of tax under this subdivision shall be reduced by three-quarters of one
percent. new text end The imposition of this tax shall not be subject to voter referendum under either
state law or city charter provisions.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Duluth and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 2. new text begin CITY OF AUSTIN; TAXES AUTHORIZED.
new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, if approved by the
voters pursuant to Minnesota Statutes, section 297A.99, at the next general election or
special election held for that purpose before January 1, 2007, the city of Austin may
impose by ordinance a sales and use tax of up to one-half of one percent for the purpose
specified in subdivision 2. Except as otherwise provided in this section, the provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection,
and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from taxes authorized by subdivision
1 must be used by the city of Austin to pay all or part of the capital or administrative costs
of flood mitigation projects in the city of Austin. Authorized expenses include, but are not
limited to, acquiring property and paying construction and engineering expenses related
to the flood mitigation projects.
new text end
new text begin Subd. 3. new text end
new text begin Bonding authority. new text end
new text begin
Pursuant to the approval of the city voters to impose
the tax authorized in subdivision 1, the city of Austin may issue, without an additional
election, general obligation bonds of the city in an amount not to exceed $14,000,000 to
finance the costs for the projects specified in subdivision 2. The debt represented by the
bonds must not be included in computing any debt limitations applicable to the city, and
the levy of taxes required by Minnesota Statutes, section 475.61, to pay the principal or
any interest on the bonds must not be subject to any levy limitation.
new text end
new text begin Subd. 4. new text end
new text begin Termination of tax. new text end
new text begin
The tax authorized under subdivision 1 terminates at
the earlier of:
new text end
new text begin
(1) 20 years after the date of initial imposition of the tax; or
new text end
new text begin
(2) when the Austin City Council determines that the amount described in
subdivision 2 has been received from the tax to finance the capital and administrative costs
for the projects specified in subdivision 2, and to repay or retire at maturity, the principal,
interest, and premium due on any bonds issued for the projects under subdivision 3.
new text end
new text begin
Any funds remaining after completion of the projects specified in subdivision 2, and
retirement or redemption of the bonds in subdivision 3, may be placed in the general fund
of the city. The tax imposed under subdivision 1 may expire at an earlier time if the
city so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Austin and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 3. new text begin CITY OF BAXTER; TAXES AUTHORIZED.
new text end
new text begin new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to
the approval of the voters on November 2, 2004, and pursuant to Minnesota Statutes,
section 297A.99, the city of Baxter may impose by ordinance a sales and use tax of
one-half of one percent for the purposes specified in subdivision 3. The provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection,
and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other contrary provision of law, ordinance, or city charter, the city of
Baxter may impose by ordinance, for the purposes specified in subdivision 3, an excise tax
of up to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any
person engaged within the city of Baxter in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance the acquisition and betterment of water and wastewater facilities, building
and equipping a fire substation, and constructing the Paul Bunyan Bridge over Excelsior
Road and related improvements, as approved by the voters at the referendum authorizing
the tax. Authorized costs include, but are not limited to, acquiring property and paying
construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Baxter, pursuant to the approval of the voters at the
November 2, 2004, referendum authorizing the imposition of the taxes in this section, may
issue general obligation bonds of the city, in one or more series, in the aggregate principal
amount not to exceed $15,000,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city, and the levy of taxes required by Minnesota Statutes, section 475.61, to pay the
principal of and interest on the bonds is not subject to any levy limitation or included in
computing or applying any levy limitation applicable to the city of Baxter.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire at the earlier of a date 12 years after the imposition of the tax or when the Baxter
City Council first determines that the amount of revenues raised from the taxes to pay for
the projects under subdivision 3 equals or exceeds $15,000,000 plus any interest on bonds
issued for the projects under subdivision 4. Any funds remaining after the expiration of
the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
Baxter. The taxes imposed under subdivisions 1 and 2 may expire at an earlier time if the
city of Baxter so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Baxter and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 4. new text begin CITY OF BRAINERD; TAXES AUTHORIZED.
new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, contingent
on the approval of the voters on the November 7, 2006, referendum, and pursuant to
Minnesota Statutes, section 297A.99, the city of Brainerd may impose by ordinance a sales
and use tax of one-half of one percent for the purposes specified in subdivision 3. The
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this section.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, the city of Brainerd
may impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up
to $20 per motor vehicle, as defined by ordinance, purchased, or acquired from any person
engaged within the city of Brainerd in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance all or part of the costs of constructing an upgraded wastewater treatment
facility to serve the cities of Brainerd and Baxter, water infrastructure improvements, and
trail development, contingent on approval by Brainerd voters at the November 7, 2006,
referendum. Authorized costs include, but are not limited to, acquiring property and
paying construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Brainerd, contingent on approval of the voters at the
November 7, 2006, referendum authorizing the imposition of taxes in this section, may
issue general obligation bonds of the city, in one or more series, in the aggregate principal
amount not to exceed $22,030,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
Brainerd, and the levy of taxes required by Minnesota Statutes, section 475.61, to pay the
principal and interest on the bonds is not subject to any levy limitation or included in
computing any levy limitation applicable to the city of Brainerd.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire at the earlier of a date 12 years after the imposition of the tax or when the city
council first determines that the amount of revenues raised from the taxes to pay for
projects under subdivision 3 equals or exceeds $22,030,000 plus any interest on bonds
issued for the projects under subdivision 4. Any funds remaining after the expiration of
the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
Brainerd. The taxes imposed under subdivision 1 and 2 may expire at an earlier time if the
city of Brainerd so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Brainerd and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end
Sec. 5. new text begin CITY OF NISSWA; TAXES AUTHORIZED.
new text end
new text begin new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, contingent on
the approval of Nisswa voters on November 7, 2006, and pursuant to Minnesota Statutes,
section 297A.99, the city of Nisswa may impose by ordinance a sales and use tax of
one-half of one percent for the purposes specified in subdivision 3. The provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection,
and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other contrary provision of law, ordinance, or city charter, the city of
Nisswa may impose by ordinance, for the purposes specified in subdivision 3, an excise tax
of up to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any
person engaged within the city of Nisswa in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the
tax and to pay costs of financing the acquisition of property, construction costs, and
engineering costs for an upgraded wastewater treatment facility and related improvements,
and city-borne costs related to the upgrade of State Highway 371 through Nisswa,
contingent on the approval of Nisswa voters at the November 7, 2006, referendum
authorizing the tax. Authorized costs include, but are not limited to, acquiring property
and paying construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Nisswa, contingent on the approval of the voters at the
November 7, 2006, referendum authorizing the imposition of taxes in this section, may
issue general obligation bond of the city, in one or more series, in the aggregate principal
amount not to exceed $7,800,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city of Nisswa, and the levy of taxes required by Minnesota Statutes, section 475.61, to
pay the principal and interest on the bonds is not subject to any levy limitation or included
in computing or applying any levy limitation applicable to the city of Nisswa.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire when the Nisswa City Council first determines that the amount of revenues raised
from the taxes to pay for the projects under subdivision 3 equals or exceeds $7,800,000
plus any interest on bonds issued for the projects under subdivision 4. Any funds
remaining after the expiration of the taxes and retirement of the bonds shall be placed in a
capital project fund of the city of Nisswa. The taxes imposed under subdivisions 1 and 2
may expire at an earlier time if the city of Nisswa so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after the governing body of
the city of Nisswa and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end