HF 613

as introduced - 90th Legislature (2017 - 2018) Posted on 01/30/2017 01:15pm

A bill for an act
relating to taxation; allowing the city of North Mankato to impose a local food
and beverage tax.

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

Section 1. new text begin CITY OF NORTH MANKATO; FOOD AND BEVERAGE TAX
AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any ordinance, city charter, or other provision of law, the city of North
Mankato may, by ordinance, impose a sales tax of up to one percent on the gross receipts
on all sales of food and beverages by a restaurant or place of refreshment, as defined by
resolution of the city, that are located within the city. For purposes of this section, "food
and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds from tax. new text end

new text begin The proceeds of any tax imposed under subdivision
1 shall be used by the city to pay all or a portion of the expenses of:
new text end

new text begin (1) operation, maintenance, and capital expenses for the Caswell Park Regional Sporting
Complex; and
new text end

new text begin (2) for costs related to regional tourism events.
new text end

new text begin Authorized capital expenses include securing or paying debt service on bonds or other
obligations issued to finance the construction of the Caswell Park Regional Sporting Complex
facilities.
new text end

new text begin Subd. 3. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin If the city desires, it may enter
into an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes authorized under subdivisions 1 and 2. If the commissioner agrees to collect the tax,
the provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement apply.
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 North Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end