SF 852

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 Hopkins; authorizing the city 
  1.3             to impose a food and beverage tax. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [CITY OF HOPKINS; FOOD AND BEVERAGE TAX.] 
  1.6      Subdivision 1.  [SALES AND USE TAX.] Notwithstanding 
  1.7   Minnesota Statutes, section 477A.016, or any ordinance, city 
  1.8   charter, or other provision of law, the city of Hopkins may, by 
  1.9   ordinance, impose a sales tax of up to one percent on the gross 
  1.10  receipts of all food and beverages, including on-sale 
  1.11  intoxicating beverages and fermented malt beverages, sold at 
  1.12  licensed on-sale liquor establishments, restaurants, or other 
  1.13  places of refreshment located within the geographic boundaries 
  1.14  of the city.  The imposition of this tax is subject to the 
  1.15  referendum requirement in subdivision 3. 
  1.16     Subd. 2.  [USE OF PROCEEDS FROM FOOD AND BEVERAGE TAX.] The 
  1.17  proceeds of any tax imposed under subdivision 1 shall be used by 
  1.18  the city to fund public arts purposes.  Authorized expenses 
  1.19  include, but are not limited to, expenses related to public art 
  1.20  facilities, community or public arts projects, or purchase or 
  1.21  acquisition of art for public purposes. 
  1.22     Subd. 3.  [REFERENDUM.] The tax must not be imposed until 
  1.23  it has been submitted to the voters at a general or special 
  1.24  election and a majority of votes cast on the question of 
  2.1   approving the imposition of the tax is in the affirmative. 
  2.2      Subd. 4.  [ENFORCEMENT, COLLECTION, AND ADMINISTRATION OF 
  2.3   THE TAX.] The tax shall be collected and administered in the 
  2.4   same manner as general local sales taxes under Minnesota 
  2.5   Statutes, section 297A.99, subdivision 9.  
  2.6      Subd. 5.  [EXPIRATION.] The tax imposed under this section 
  2.7   expires five years after it first becomes effective. 
  2.8      [EFFECTIVE DATE.] This section is effective upon approval 
  2.9   by the city of Hopkins city council and compliance with 
  2.10  Minnesota Statutes, section 645.021, subdivision 3.