as introduced - 93rd Legislature (2023 - 2024) Posted on 06/13/2023 01:52pm
A bill for an act
relating to local taxes; authorizing Stearns County to impose a local sales and use
tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and if approved
by the voters at a general election as required under Minnesota Statutes, section 297A.99,
subdivision 3, Stearns County may impose by ordinance a sales and use tax of three-eighths
of one percent for the purpose 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.
The tax imposed under this subdivision is in addition to any local sales and use tax imposed
under any other special law.
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The revenues derived from the tax authorized
under subdivision 1 must be used by Stearns County to pay the costs of collecting and
administering the tax, and to finance up to $325,000,000 for the construction of a new
Stearns County Justice Center consisting of a law enforcement center, judicial center, and
jail. Authorized costs include the associated bond costs for any bonds issued under
subdivision 3.
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(a) Stearns County may issue bonds under Minnesota
Statutes, chapter 475, to finance the costs of the facility authorized in subdivision 2. The
aggregate principal amount of bonds issued under this subdivision may not exceed
$325,000,000 for the project listed in subdivision 2, plus an amount to be applied to the
payment of the costs of issuing the bonds. The bonds may be paid from or secured by any
funds available to the county, including the tax authorized under subdivision 1. The issuance
of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
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(b) The bonds are not included in computing any debt limitation applicable to the county,
and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
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Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of: (1) 30 years
after the tax is first imposed; or (2) when the county board determines that the amount
received from the tax is sufficient to pay $325,000,000 in project costs authorized under
subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds
authorized under subdivision 3, including interest on the bonds. Except as otherwise provided
in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining
after payment of the allowed costs due to the timing of the termination of the tax under
Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of
the county. The tax imposed under subdivision 1 may expire at an earlier time if the county
so determines by ordinance.
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This section is effective the day after the governing body of
Stearns County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
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