SF 1539

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to natural resources; proposing an amendment
to the Minnesota Constitution, article XI; dedicating
the sales tax receipts equal to a percentage of the
sales tax on taxable sales for game and fish purposes;
creating a heritage enhancement fund; establishing a
Heritage Enhancement Council; providing for
appointments; amending Minnesota Statutes 2004,
section 297A.94; proposing coding for new law in
Minnesota Statutes, chapter 97A.

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

ARTICLE 1

CONSTITUTIONAL AMENDMENT

Section 1. new text begin CONSTITUTIONAL AMENDMENT.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to
the people. If the amendment is adopted, a section will be
added to article XI, to read:
new text end

new text begin Sec. 15. Beginning July 1, 2007, the sales and use tax
receipts equal to the state sales and use tax of ....... percent
on sales and uses of supplies and equipment that are used to
take game and fish and that are taxable under the general state
sales and use tax law, plus penalties and interest and reduced
by any refunds, shall be deposited in the heritage enhancement
fund and may be spent only to improve, enhance, or protect game
and fish habitat and provide hunter and angler access. The
money dedicated under this section shall be appropriated by law
and shall not be used as a substitute for traditional funding
sources for the purposes specified, but the dedicated money
shall supplement traditional sources of funding for those
purposes. A heritage enhancement fund is created in the state
treasury. Land acquired with money deposited in the heritage
enhancement fund under this section must be open to public
taking of game and fish during the open season.
new text end

Sec. 2. new text begin SUBMISSION TO VOTERS.
new text end

new text begin The proposed amendment shall be submitted to the people at
the 2006 general election. The question submitted shall be:
new text end

new text begin "Shall the Minnesota Constitution be amended to provide
funding beginning July 1, 2007, to improve, enhance, or protect
game and fish habitat and provide hunter and angler access by
dedicating the sales and use tax receipts equal to the state
sales and use tax of ....... percent on taxable sales of
supplies and equipment used to take game and fish?
new text end

new text begin Yes .......
No ........"
new text end

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 apply to sales and uses occurring after
June 30, 2007.
new text end

ARTICLE 2

CONFORMING CHANGES

Section 1.

new text begin [97A.056] HERITAGE ENHANCEMENT FUND; HERITAGE
ENHANCEMENT COUNCIL.
new text end

new text begin Subdivision 1. new text end

new text begin Fund. new text end

new text begin The heritage enhancement fund is
established in the Minnesota Constitution, article XI, section
15. At least 99 percent of the money appropriated from the fund
must be spent on game and fish projects on public and private
lands.
new text end

new text begin Subd. 2. new text end

new text begin Heritage enhancement council. new text end

new text begin (a) A heritage
enhancement council of 11 members is created. Each member of
the council shall be appointed by the governor with the advice
and consent of the senate. Not more than six council members
shall belong to the same political party. The governor shall
select at least one member from each congressional district,
with three at-large members.
new text end

new text begin (b) To be eligible for appointment to the council, a
prospective member must demonstrate expertise and experience in
the science, policy, or practice of the protection,
conservation, preservation, and enhancement of the state's air,
water, land, fish, wildlife, and other natural resources. Prior
service on multimember boards with grant-making responsibilities
or prior experience in the management of a business enterprise
is also recommended.
new text end

new text begin (c) Members shall appoint a chair who shall preside and
convene meetings as often as necessary to conduct the duties
prescribed by this section.
new text end

new text begin (d) Membership terms are six years, except that members
shall serve on the council until their successors are appointed.
new text end

new text begin (e) Vacancies occurring on the council do not affect the
authority of the remaining members of the council to carry out
their duties. Vacancies shall be filled in the same manner as
under paragraph (a). A member may be removed from the
foundation board upon a supermajority of eight votes in favor of
the removal of that member.
new text end

new text begin Subd. 3. new text end

new text begin Duties of heritage council. new text end

new text begin (a) The council
shall develop a biennial budget plan for expenditures from the
heritage enhancement fund. The biennial budget plan may include
grants to local fishing and hunting groups to improve, enhance,
or protect game and fish resources. By August 15 of each
even-numbered year, the council shall submit the budget plan to
the commissioner of finance.
new text end

new text begin (b) In the biennial budget submitted to the legislature,
the governor shall submit separate budget detail for planned
expenditures from the heritage enhancement fund as recommended
by the council.
new text end

new text begin (c) Entities receiving appropriations from the heritage
enhancement fund shall submit a work program and semiannual
progress reports to the heritage enhancement council in the form
determined by the council.
new text end

new text begin Subd. 4. new text end

new text begin Heritage council administration. new text end

new text begin (a) The
council may appoint legal and other personnel and consultants
necessary to carry out functions and duties of the council.
Permanent employees shall be in the unclassified service. The
council may request staff assistance and data from any other
agency of state government as needed for the execution of the
responsibilities of the council and an agency must promptly
furnish the requested assistance or data.
new text end

new text begin (b) The administrative expenses of the council shall be
paid from the heritage enhancement fund.
new text end

new text begin (c) A council member or an employee of the council may not
participate in or vote on a decision of the council relating to
an organization in which the member or employee has either a
direct or indirect personal financial interest. While serving
on or employed by the council, a person shall avoid any
potential conflict of interest.
new text end

Sec. 2.

Minnesota Statutes 2004, section 297A.94, is
amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section new text begin and the Minnesota
Constitution, article XI, section 15 new text end , the commissioner shall
deposit the revenues, including interest and penalties, derived
from the taxes imposed by this chapter in the state treasury and
credit them to the general fund.

(b) The commissioner shall deposit taxes in the Minnesota
agricultural and economic account in the special revenue fund if:

(1) the taxes are derived from sales and use of property
and services purchased for the construction and operation of an
agricultural resource project; and

(2) the purchase was made on or after the date on which a
conditional commitment was made for a loan guaranty for the
project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner
the date on which the project received the conditional
commitment. The amount deposited in the loan guaranty account
must be reduced by any refunds and by the costs incurred by the
Department of Revenue to administer and enforce the assessment
and collection of the taxes.

(c) The commissioner shall deposit the revenues, including
interest and penalties, derived from the taxes imposed on sales
and purchases included in section 297A.61, subdivision 3,
paragraph (g), clauses (1) and (4), in the state treasury, and
credit them as follows:

(1) first to the general obligation special tax bond debt
service account in each fiscal year the amount required by
section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the
balance to the general fund.

(d) The commissioner shall deposit the revenues, including
interest and penalties, collected under section 297A.64,
subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall
transfer to the highway user tax distribution fund an amount
equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002
and 2003, 87 percent; and for fiscal year 2004 and thereafter,
72.43 percent of the revenues, including interest and penalties,
transmitted to the commissioner under section 297A.65, must be
deposited by the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the
heritage enhancement account in the game and fish fund, and may
be spent only on activities that improve, enhance, or protect
fish and wildlife resources, including conservation,
restoration, and enhancement of land, water, and other natural
resources of the state;

(2) 22.5 percent of the receipts must be deposited in the
natural resources fund, and may be spent only for state parks
and trails;

(3) 22.5 percent of the receipts must be deposited in the
natural resources fund, and may be spent only on metropolitan
park and trail grants;

(4) three percent of the receipts must be deposited in the
natural resources fund, and may be spent only on local trail
grants; and

(5) two percent of the receipts must be deposited in the
natural resources fund, and may be spent only for the Minnesota
Zoological Garden, the Como Park Zoo and Conservatory, and the
Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be
used as a substitute for traditional sources of funding for the
purposes specified, but the dedicated revenue shall supplement
traditional sources of funding for those purposes. Land
acquired with money deposited in the game and fish fund under
paragraph (e) must be open to public hunting and fishing during
the open season, except that in aquatic management areas or on
lands where angling easements have been acquired, fishing may be
prohibited during certain times of the year and hunting may be
prohibited. At least 87 percent of the money deposited in the
game and fish fund for improvement, enhancement, or protection
of fish and wildlife resources under paragraph (e) must be
allocated for field operations.

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 are effective July 1, 2007, if the
constitutional amendment proposed in article 1 is adopted by the
voters.
new text end