SF 168

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the city of Bemidji; authorizing the city 
  1.3             to impose a sales and use tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF BEMIDJI.] 
  1.6      Subdivision 1.  [SALES AND USE TAX AUTHORIZED.] 
  1.7   Notwithstanding Minnesota Statutes, section 477A.016, or any 
  1.8   other provision of law, ordinance, or city charter, pursuant to 
  1.9   the approval of the city voters at the general election held on 
  1.10  November 5, 2002, the city of Bemidji may impose by ordinance a 
  1.11  sales and use tax of one-half of one percent for the purposes 
  1.12  specified in subdivision 2.  The provisions of Minnesota 
  1.13  Statutes, section 297A.99, govern the imposition, 
  1.14  administration, collection, and enforcement of the tax 
  1.15  authorized under this subdivision. 
  1.16     Subd. 2.  [USE OF REVENUES.] Revenues received from the tax 
  1.17  authorized by subdivision 1 must be used for the cost of 
  1.18  collecting and administering the tax and to pay all or part of 
  1.19  the capital or administrative costs of the acquisition, 
  1.20  construction, and improvement of parks and trails within the 
  1.21  city, as provided for in the city of Bemidji's parks, open space 
  1.22  and trail system plan, adopted by the Bemidji city council on 
  1.23  November 21, 2001.  Authorized expenses include, but are not 
  1.24  limited to, acquiring property, paying construction expenses 
  2.1   related to the development of these facilities and improvements, 
  2.2   and securing and paying debt service on bonds or other 
  2.3   obligations issued to finance acquisition, construction, 
  2.4   improvement, or development of parks and trails within the city 
  2.5   of Bemidji. 
  2.6      Subd. 3.  [BONDS.] Pursuant to the approval of the city 
  2.7   voters at the general election held on November 5, 2002, the 
  2.8   city of Bemidji may issue without additional election general 
  2.9   obligation bonds of the city in an amount not to exceed 
  2.10  $9,826,000 to pay capital and administrative expenses for the 
  2.11  acquisition, construction, improvement, and development of parks 
  2.12  and trails as specified in subdivision 2.  The debt represented 
  2.13  by the bonds must not be included in computing any debt 
  2.14  limitations applicable to the city, and the levy of taxes 
  2.15  required by Minnesota Statutes, section 475.61, to pay the 
  2.16  principal of any interest on the bonds must not be subject to 
  2.17  any levy limitations or be included in computing or applying any 
  2.18  levy limitation applicable to the city. 
  2.19     Subd. 4.  [TERMINATION OF TAX.] The tax imposed under 
  2.20  subdivision 1 expires when the Bemidji city council determines 
  2.21  that the amount described in subdivision 3 has been received 
  2.22  from the tax to finance the capital and administrative costs for 
  2.23  acquisition, construction, improvement, and development of parks 
  2.24  and trails and to repay or retire at maturity the principal, 
  2.25  interest, and premium due on any bonds issued for the park and 
  2.26  trail improvements under subdivision 3.  Any funds remaining 
  2.27  after completion of the park and trail improvements and 
  2.28  retirement or redemption of the bonds may be placed in the 
  2.29  general fund of the city.  The tax imposed under subdivision 1 
  2.30  may expire at an earlier time if the city so determines by 
  2.31  ordinance. 
  2.32     [EFFECTIVE DATE.] This section is effective the day after 
  2.33  compliance by the governing body of the city of Bemidji with 
  2.34  Minnesota Statutes, section 645.021, subdivision 3.