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Minnesota Legislature

Office of the Revisor of Statutes

SF 388

as introduced - 90th Legislature (2017 - 2018) Posted on 02/03/2017 09:09am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; authorizing the Garrison, Kathio, West Mille Lacs Lake
Sanitary District to impose a local sales and use tax.

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

Section 1. new text beginGARRISON, KATHIO, WEST MILLE LACS LAKE SANITARY
DISTRICT; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, and as approved by
the voters at the November 8, 2016, general election, the Garrison, Kathio, West Mille Lacs
Lake Sanitary District may impose, by majority vote of the governing body of the district,
a sales and use tax of up to one percent for the purposes 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 sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the Garrison, Kathio, West Mille Lacs Lake Sanitary
District to pay the costs of collecting and administering the tax and to repay general obligation
revenue notes issued or other debt incurred for the construction of the wastewater collection
system through the Minnesota Public Facilities Authority, general obligation disposal system
bonds issued to finance the expense incurred in financing construction of sewer system
improvements, and notes payable issued for costs associated with the sewer services
agreement between the Garrison, Kathio, West Mille Lacs Lake Sanitary District and ML
Wastewater Inc., and any other costs associated with system maintenance and improvements,
including extension of the system to unserved customers as determined by the governing
body of the district.
new text end

new text begin Subd. 3. new text end

new text begin Bonds. new text end

new text begin The Garrison, Kathio, West Mille Lacs Lake Sanitary District, pursuant
to the approval of the voters at the November 8, 2016, referendum authorizing the imposition
of the tax under this section, may issue general obligation disposal system bonds for financing
construction of sewer system improvements without a separate election required under
Minnesota Statutes, section 442.25 or 475.58. The amount of bonds that may be issued
without a separate election is equal to $10,000,000 minus the amount of the tax revenue
under this section committed to repay other notes as allowed under subdivision 2.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the governing body of the
Garrison, Kathio, West Mille Lacs Lake Sanitary District determines that $10,000,000 has
been received from the tax to pay for the costs authorized under subdivision 2. Any funds
remaining after payment of all such costs and retirement or redemption of the bonds shall
be placed in the general fund of the district. The tax imposed under subdivision 1 may expire
at an earlier time if the governing body of the district so determines.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after compliance by the governing
body of the Garrison, Kathio, West Mille Lacs Lake Sanitary District with Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end