Minnesota Legislature
SF 348
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to transportation finance; creating transit fund and accounts; changing
the deposit of revenues from the sales tax on motor vehicle leases; amending
Minnesota Statutes 2006, sections 16A.88; 174.24, subdivision 1; 297A.815, by
adding subdivisions; 297A.94.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 16A.88, is amended to read:
16A.88 TRANSIT deleted text begin FUNDSdeleted text end new text begin FUNDnew text end .
Subdivision 1.
new text begin Transit fund. new text end
new text begin
A transit fund is established within the state treasury.
The fund receives money distributed under section 297A.815, and other money as
specified by law. Money in the fund must be allocated to the greater Minnesota transit
account under subdivision 1a and the metropolitan area transit account under subdivision
2, and must be used for public transit assistance purposes.
new text end
new text begin Subd. 1a. new text end
Greater Minnesota transit deleted text begin funddeleted text end new text begin accountnew text end .
The greater Minnesota transit
deleted text begin funddeleted text end new text begin account new text end is established within the deleted text begin state treasurydeleted text end new text begin transit fundnew text end . Money in the deleted text begin funddeleted text end
new text begin account new text end is annually appropriated to the commissioner of transportation for assistance to
new text begin public new text end transit systems outside the metropolitan area under section 174.24. deleted text begin Beginning in
fiscal year 2003,deleted text end The commissioner may use up to $400,000 each year for administration
of the transit program. The commissioner shall use the deleted text begin funddeleted text end new text begin account new text end for transit operations
as provided in section 174.24 and related program administration.
Subd. 2.
Metropolitan area transit deleted text begin funddeleted text end new text begin accountnew text end .
The metropolitan area transit
deleted text begin funddeleted text end new text begin account new text end is established within the deleted text begin state treasurydeleted text end new text begin transit fundnew text end . All money in the deleted text begin funddeleted text end
new text begin account new text end is annually appropriated to the Metropolitan Council for the funding of new text begin public
new text end transit systems within the metropolitan area under sections 473.384, 473.387, 473.388,
and 473.405 to 473.449.
deleted text begin Subd. 3. deleted text end
deleted text begin Metropolitan area transit appropriation account. deleted text end
deleted text begin
The metropolitan
area transit appropriation account is established within the general fund. Money in the
account is to be used for the funding of transit systems in the metropolitan area, subject to
legislative appropriation.
deleted text end
Sec. 2.
Minnesota Statutes 2006, section 174.24, subdivision 1, is amended to read:
Subdivision 1.
Establishment; purpose.
A public transit participation program is
established to carry out the objectives stated in section 174.21 by providing financial
assistance from the state, including the greater Minnesota transit deleted text begin funddeleted text end new text begin account new text end established
in section 16A.88, to eligible recipients outside of the metropolitan area.
Sec. 3.
Minnesota Statutes 2006, section 297A.815, is amended by adding a
subdivision to read:
new text begin Subd. 3. new text end
new text begin Deposit of revenues. new text end
new text begin
(a) Notwithstanding any law to the contrary, money
collected and received under this section must be deposited as follows:
new text end
new text begin
(b) From July 1, 2007, through June 30, 2008, 38.25 percent must be deposited in
the highway user tax distribution fund, and 25.5 percent must be deposited in the transit
fund and allocated 22.25 percent to the metropolitan area transit account and 3.25 percent
to the greater Minnesota transit account. The remaining money must be deposited in the
general fund.
new text end
new text begin
(c) From July 1, 2008, through June 30, 2009, 44.25 percent must be deposited in
the highway user tax distribution fund, and 29.5 percent must be deposited in the transit
fund and allocated 25.75 percent to the metropolitan area transit account and 3.75 percent
to the greater Minnesota transit account. The remaining money must be deposited in the
general fund.
new text end
new text begin
(d) From July 1, 2009, through June 30, 2010, 50.25 percent must be deposited in
the highway user tax distribution fund, and 33.5 percent must be deposited in the transit
fund and allocated 29.25 percent to the metropolitan area transit account and 4.25 percent
to the greater Minnesota transit account. The remaining money must be deposited in the
general fund.
new text end
new text begin
(e) From July 1, 2010, through June 30, 2011, 56.25 percent must be deposited in
the highway user tax distribution fund, and 37.5 percent must be deposited in the transit
fund and allocated 32.75 percent to the metropolitan area transit account and 4.75 percent
to the greater Minnesota transit account. The remaining money must be deposited in the
general fund.
new text end
new text begin
(f) On and after July 1, 2011, 60 percent must be deposited in the highway user
tax distribution fund, and 40 percent must be deposited in the transit fund and allocated
five percent to the greater Minnesota transit account and 35 percent to the metropolitan
area transit account.
new text end
Sec. 4.
Minnesota Statutes 2006, section 297A.815, is amended by adding a
subdivision to read:
new text begin Subd. 4. new text end
new text begin Reporting of tax proceeds. new text end
new text begin
A lessor shall report taxes collected under
this section separately from any other taxes collected and remitted under this chapter or
chapter 297B.
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, 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 revenues, including interest and penalties, collected under section 297A.815
must be deposited in the same manner and in the same proportions as provided for
revenues collected under chapter 297B.
new text end
Sec. 6. new text begin EFFECTIVE DATE.
new text end
new text begin
Sections 1 and 2 are effective July 1, 2007. Sections 3 to 5 are effective beginning
with revenues collected and remitted beginning July 1, 2007.
new text end