SF 1519

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; allowing metropolitan counties 
  1.3             to impose a one percent sales tax on the furnishing of 
  1.4             lodging; providing that the revenues are used for 
  1.5             support of nonprofit arts organizations; amending Laws 
  1.6             1986, chapter 396, section 5; proposing coding for new 
  1.7             law in Minnesota Statutes, chapter 297A. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [297A.023] [LOCAL LODGING TAX; METROPOLITAN 
  1.10  COUNTIES.] 
  1.11     Subdivision 1.  [AUTHORIZATION.] A metropolitan county, as 
  1.12  defined in section 473.121, may by ordinance impose a tax of one 
  1.13  percent on the gross receipts from the furnishing within the 
  1.14  county of lodging and related services, as defined in section 
  1.15  297A.01, subdivision 3, paragraph (e).  The tax is in addition 
  1.16  to any tax imposed under section 469.190.  
  1.17     Subd. 2.  [COLLECTION.] A tax imposed under this section 
  1.18  shall be collected and administered by the commissioner of 
  1.19  revenue under the provisions of this chapter and chapter 289A, 
  1.20  and includes interest and penalties imposed under those chapters.
  1.21     Subd. 3.  [COMMISSIONER OF REVENUE; FORMS.] The 
  1.22  commissioner of revenue shall change the tax forms and 
  1.23  instructions as necessary to ensure that the tax proceeds under 
  1.24  this section are properly computed for credit to the state arts 
  1.25  account. 
  1.26     Subd. 4.  [PROCEEDS.] Revenues derived from the tax imposed 
  2.1   under this section must be deposited in the general fund and, 
  2.2   after deduction of reasonable expenses for administration, 
  2.3   credited to the state arts account under section 129D.06, 
  2.4   subdivision 1, for distribution as provided in that section. 
  2.5      Sec. 2.  Laws 1986, chapter 396, section 5, is amended to 
  2.6   read: 
  2.7      Sec. 5.  [LIQUOR, LODGING, AND RESTAURANT TAXES.] 
  2.8      The city may, by resolution, levy in addition to taxes 
  2.9   authorized by other law: 
  2.10     (1) a sales tax of not more than three percent on the gross 
  2.11  receipts on retail on-sales of intoxicating liquor and fermented 
  2.12  malt beverages described in section 473.592 occurring in the 
  2.13  downtown taxing area, provided that this tax may not be imposed 
  2.14  if sales of intoxicating liquor and fermented malt beverages are 
  2.15  exempt from taxation under chapter 297A; 
  2.16     (2) a sales tax of not more than three percent on the gross 
  2.17  receipts from the furnishing for consideration of lodging 
  2.18  described in section 473.592 by a hotel or motel which has more 
  2.19  than 50 rooms available for lodging; the tax imposed under this 
  2.20  clause shall be at a rate that, when added to the sum of the 
  2.21  rate of the sales tax imposed under Minnesota Statutes, chapter 
  2.22  297A, the rate of the sales tax imposed under section 4, and the 
  2.23  rate of any other taxes on lodging in the city of Minneapolis, 
  2.24  equals 12 13 percent; and 
  2.25     (3) a sales tax of not more than three percent on the gross 
  2.26  receipts on all sales of food primarily for consumption on or 
  2.27  off the premises by restaurants and places of refreshment as 
  2.28  defined by resolution of the city that occur within the downtown 
  2.29  taxing area. 
  2.30  These taxes shall be applied solely to pay costs of collection 
  2.31  and to pay or secure the payment of any principal of, premium 
  2.32  and interest on any bonds or any costs referred to in section 4, 
  2.33  subdivision 3.  The commissioner of revenue may enter into 
  2.34  appropriate agreements with the city to provide for the 
  2.35  collection of these taxes by the state on behalf of the city.  
  2.36  The commissioner may charge the city a reasonable fee for its 
  3.1   collection from the proceeds of any taxes.  These taxes shall be 
  3.2   subject to the same interest penalties and enforcement 
  3.3   provisions as the taxes imposed under section 473.592. 
  3.4      Sec. 3.  [APPLICABILITY.] 
  3.5      Section 1 applies in the counties of Anoka, Carver, Dakota, 
  3.6   Hennepin, Ramsey, Scott, and Washington. 
  3.7      Sec. 4.  [EFFECTIVE DATE.] 
  3.8      Sections 1 and 2 are effective for sales after June 30, 
  3.9   1995.