SF 794

as introduced - 88th Legislature (2013 - 2014) Posted on 02/26/2013 09:09am

A bill for an act
relating to taxation; authorizing the city of Proctor to impose food, beverage,
and entertainment taxes.

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

Section 1. new text begin CITY OF PROCTOR; LOCAL TAXES 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 297A.99 or 477A.016, or any ordinance, city charter, or other provision
of law, the city of Proctor may, by ordinance, impose a sales tax of up to one percent on
the gross receipts of all food and beverages sold by a restaurant or place of refreshment,
as defined by resolution of the city, that is located within the city. For purposes of this
section, "food and beverages" include retail on-sale of intoxicating liquor and fermented
malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Entertainment tax. 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 Proctor
may, by ordinance, impose a tax of up to one percent on the gross receipts on admissions
to an entertainment event, as defined by resolution of the city, located within the city. For
purposes of this section, "entertainment event" means any event for which persons pay
money in order to be admitted to the premises and to be entertained, including, but not
limited to, theaters, concerts, sporting events, circuses, and fairs.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes
imposed under subdivisions 1 and 2 must be used by the city to fund: (1) operational costs
of the Proctor regional recreation center, golf course, community center, and the South
St. Louis County fairgrounds; (2) construction and improvement of walking and bicycle
trails; (3) a multiuse civic center facility and parking improvements; (4) improvements
related to the redevelopment and realignment of a road through the fairgrounds property
ceded to the city of Proctor by the city of Duluth; and (5) festival and event coordination,
including police and security services related to the festival or event. Authorized expenses
include securing or paying debt service on bonds or other obligations issued to finance
construction and improvement projects.
new text end

new text begin Subd. 4. new text end

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

new text begin The city may enter into
an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes under subdivision 1. If the commissioner agrees to collect the tax, the provisions
of Minnesota Statutes, section 297A.99, related to collection, administration, and
enforcement, and Minnesota Statutes, section 270C.171, 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 Proctor and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end