SF 1857

5th Engrossment - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to sports facilities; financing a major 
  1.3             league baseball park; providing for the issuance of 
  1.4             bonds; altering the membership of the metropolitan 
  1.5             sports facilities commission; imposing requirements on 
  1.6             the commission; providing property and sales tax 
  1.7             exemptions; imposing taxes and fees; providing funding 
  1.8             for local housing, transit, and noise mitigation 
  1.9             programs; authorizing local taxes by referendum; 
  1.10            requiring conditions for financing of a football 
  1.11            stadium; providing funding for St. Paul family 
  1.12            housing; creating a site selection commission; 
  1.13            establishing requirements for sale of a professional 
  1.14            baseball team; requiring agreements and imposing 
  1.15            conditions; appropriating money; amending Minnesota 
  1.16            Statutes 2000, sections 272.02, by adding a 
  1.17            subdivision; 297A.71, by adding a subdivision; 
  1.18            473.551, by adding subdivisions; 473.553, subdivisions 
  1.19            2, 3, 5; 473.595, subdivisions 1, 3, 7, by adding 
  1.20            subdivisions; 473.661, subdivision 4; proposing coding 
  1.21            for new law in Minnesota Statutes, chapters 295; 473; 
  1.22            repealing Minnesota Statutes 2000, section 473.553, 
  1.23            subdivision 14. 
  1.24  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.25     Section 1.  Minnesota Statutes 2000, section 272.02, is 
  1.26  amended by adding a subdivision to read: 
  1.27     Subd. 50.  [BASEBALL PARK; FOOTBALL STADIUM.] Real or 
  1.28  personal property acquired, owned, leased, controlled, used, or 
  1.29  occupied by the metropolitan sports facilities commission for 
  1.30  the purposes of a baseball park or a football stadium 
  1.31  constructed under sections 473.5961 to 473.5967, is exempt from 
  1.32  taxation as provided in section 473.556, provided that the 
  1.33  property is subject to special assessments levied by a political 
  1.34  subdivision for a local improvement in amounts proportionate to 
  2.1   and not exceeding the special benefit received by the property 
  2.2   from the improvement.  No use of the property in any manner 
  2.3   different from its use under sections 473.5961 to 473.5967, at 
  2.4   the time shall be considered in determining the special benefit 
  2.5   received by the property.  Notwithstanding section 272.01, 
  2.6   subdivision 2, or 273.19, real or personal property leased by 
  2.7   the commission for uses related to the purposes of sections 
  2.8   473.5961 to 473.5967, is exempt from taxation. 
  2.9      Sec. 2.  [295.61] [SPORTS MEMORABILIA TAX.] 
  2.10     Subdivision 1.  [TAX.] A tax is imposed on each sale at 
  2.11  wholesale of sports memorabilia in the metropolitan area.  The 
  2.12  rate of the tax is 13 percent of the gross revenues from the 
  2.13  sale. 
  2.14     Subd. 2.  [DEFINITIONS.] (a) For purposes of this section, 
  2.15  the following terms have the meanings given them. 
  2.16     (b) "Buyer" means any person that purchases sports 
  2.17  memorabilia at wholesale. 
  2.18     (c) "Commissioner" means the commissioner of revenue. 
  2.19     (d) "Sale" means a transfer of title or possession of 
  2.20  tangible personal property, whether absolutely or conditionally. 
  2.21     (e) "Sports memorabilia" means football, baseball, hockey, 
  2.22  and basketball items available for sale to the public that are 
  2.23  sold under a license granted by a professional sports league, 
  2.24  association, franchise, or team; the National Collegiate 
  2.25  Athletic Association (NCAA); NCAA Division I college or 
  2.26  university; and an NCAA affiliated or corresponding member, 
  2.27  including, but not limited to: 
  2.28     (1) items related to sports figures, teams, games, or 
  2.29  events; 
  2.30     (2) trading cards; 
  2.31     (3) photographs; 
  2.32     (4) clothing; 
  2.33     (5) sports event licensed items; 
  2.34     (6) sports equipment; and 
  2.35     (7) items bearing team or league logos or registered 
  2.36  trademarks. 
  3.1      (f) "Wholesale" or "sale at wholesale" means a sale to a 
  3.2   retailer, as defined in section 297A.61, subdivision 9, for the 
  3.3   purpose of reselling the property to a third party. 
  3.4      (g) "Wholesaler" means any person making wholesale sales of 
  3.5   sports memorabilia to buyers in the metropolitan area. 
  3.6      (h) "Metropolitan area" means the metropolitan area defined 
  3.7   in section 473.121, subdivision 2.  
  3.8      Subd. 3.  [QUARTERLY ESTIMATED PAYMENTS.] (a) Each 
  3.9   wholesaler must make estimated payments of the tax for the 
  3.10  calendar year to the commissioner in quarterly installments by 
  3.11  April 15, July 15, October 15, and January 15 of the following 
  3.12  calendar year. 
  3.13     (b) Estimated tax payments are not required if the tax for 
  3.14  the calendar year is less than $500. 
  3.15     (c) An underpayment of estimated installments bears 
  3.16  interest at the rate specified in section 270.75, from the due 
  3.17  date of the payment until paid or until the due date of the 
  3.18  annual return at the rate specified in section 270.75.  An 
  3.19  underpayment of an estimated installment is the difference 
  3.20  between the amount paid and the lesser of (1) 90 percent of 
  3.21  one-quarter of the tax for the calendar year, or (2) the tax for 
  3.22  the actual gross revenues received during the quarter. 
  3.23     Subd. 4.  [ELECTRONIC FUNDS-TRANSFER PAYMENTS.] A taxpayer 
  3.24  with an aggregate tax liability of $120,000 or more during a 
  3.25  fiscal year ending June 30, must remit all liabilities by funds 
  3.26  transfer as defined in section 336.4A-104, paragraph (a), in the 
  3.27  next calendar year.  The funds-transfer payment date, as defined 
  3.28  in section 336.4A-401, is on or before the first funds-transfer 
  3.29  business day after the date the tax is due. 
  3.30     Subd. 5.  [ANNUAL RETURN.] The taxpayer must file an annual 
  3.31  return reconciling the estimated payments by March 15 of the 
  3.32  following calendar year. 
  3.33     Subd. 6.  [FORM OF RETURNS.] The estimated payments and 
  3.34  annual return must contain the information and be in the form 
  3.35  prescribed by the commissioner. 
  3.36     Subd. 7.  [USE TAX.] If the tax is not paid under this 
  4.1   section, a tax is imposed on possession for sale or use of 
  4.2   sports memorabilia in the metropolitan area.  The rate of tax 
  4.3   equals the rate under this section, and must be paid by the 
  4.4   possessor of the items. 
  4.5      Subd. 8.  [APPLICATION OF OTHER CHAPTERS.] Unless 
  4.6   specifically provided otherwise by this section, the 
  4.7   enforcement, interest, and penalty provisions under chapter 
  4.8   289A, appeal provisions in sections 289A.65 and 289A.43, 
  4.9   criminal penalties under section 289A.63, refund provisions in 
  4.10  section 289A.50, and collection and rulemaking provisions under 
  4.11  chapter 270, apply to the tax under this section. 
  4.12     Subd. 9.  [DISPOSITION OF REVENUES.] The commissioner shall 
  4.13  deposit all revenues, including interest and penalties, derived 
  4.14  from the tax imposed under this section in the state treasury 
  4.15  and credit them to the sports facilities account. 
  4.16     [EFFECTIVE DATE.] This section is effective for sales made 
  4.17  on or after the first day of the second month following 
  4.18  enactment. 
  4.19     Sec. 3.  Minnesota Statutes 2000, section 297A.71, is 
  4.20  amended by adding a subdivision to read: 
  4.21     Subd. 28.  [CONSTRUCTION MATERIALS; BASEBALL PARK OR 
  4.22  FOOTBALL STADIUM.] Construction materials and supplies used or 
  4.23  consumed in the construction of a baseball park constructed for 
  4.24  use by a major league baseball team or a football stadium, as 
  4.25  authorized under sections 473.5961 to 473.5967, are exempt.  
  4.26  This subdivision expires for the baseball park or football 
  4.27  stadium one year after substantial completion of that facility. 
  4.28     Sec. 4.  Minnesota Statutes 2000, section 473.551, is 
  4.29  amended by adding a subdivision to read: 
  4.30     Subd. 18.  [BASEBALL PARK.] "Baseball park" means the 
  4.31  sports facility for major league professional baseball stadium 
  4.32  authorized under sections 473.5961 to 473.5965. 
  4.33     Sec. 5.  Minnesota Statutes 2000, section 473.551, is 
  4.34  amended by adding a subdivision to read: 
  4.35     Subd. 19.  [FOOTBALL STADIUM.] "Football stadium" means a 
  4.36  single unit sports facility for university and professional 
  5.1   football. 
  5.2      Sec. 6.  Minnesota Statutes 2000, section 473.551, is 
  5.3   amended by adding a subdivision to read: 
  5.4      Subd. 20.  [FOOTBALL TEAM AND BASEBALL TEAM.] "Football 
  5.5   team" means the Minnesota Vikings Football Club, Inc., its 
  5.6   successors or assigns or any other professional football team 
  5.7   that holds a national football league franchise in Minnesota.  
  5.8   "Baseball team" means the Minnesota Twins major league baseball 
  5.9   team, its successors or assigns or any other major league 
  5.10  professional baseball team in Minnesota. 
  5.11     Sec. 7.  Minnesota Statutes 2000, section 473.551, is 
  5.12  amended by adding a subdivision to read: 
  5.13     Subd. 21.  [PROFESSIONAL SPORTS FACILITIES CONSTRUCTED WITH 
  5.14  STATE ASSISTANCE.] "Professional sports facilities constructed 
  5.15  with state assistance" means the metrodome, the baseball park 
  5.16  constructed under sections 473.5961 to 473.5965, the football 
  5.17  stadium, the basketball and hockey arena that receives payments 
  5.18  under section 240A.08, the arena for which funding was provided 
  5.19  under Laws 1998, chapter 404, section 23, subdivision 6, and any 
  5.20  facility at which professional sports events are conducted that 
  5.21  receives financial assistance for its construction or remodeling 
  5.22  after the date of enactment of this act. 
  5.23     Sec. 8.  Minnesota Statutes 2000, section 473.553, 
  5.24  subdivision 2, is amended to read: 
  5.25     Subd. 2.  [MEMBERSHIP.] The commission shall consist of six 
  5.26  eight members, appointed by the city council of the city in 
  5.27  which the stadium is located governor and confirmed by the 
  5.28  senate plus a chair appointed as provided in subdivision 3.  One 
  5.29  member must be appointed from each of the eight congressional 
  5.30  districts within the state, and the member must be a resident of 
  5.31  the district from which they are appointed. 
  5.32     Sec. 9.  Minnesota Statutes 2000, section 473.553, 
  5.33  subdivision 3, is amended to read: 
  5.34     Subd. 3.  [CHAIR.] The chair shall be appointed by the 
  5.35  governor and confirmed by the senate as the ninth voting member 
  5.36  and shall meet all of the qualifications of a member, except the 
  6.1   chair need only must reside outside the city of Minneapolis in 
  6.2   the state.  The chair shall preside at all meetings of the 
  6.3   commission, if present, and shall perform all other duties and 
  6.4   functions assigned by the commission or by law. The commission 
  6.5   may appoint from among its members a vice-chair to act for the 
  6.6   chair during temporary absence or disability. 
  6.7      Sec. 10.  Minnesota Statutes 2000, section 473.553, 
  6.8   subdivision 5, is amended to read: 
  6.9      Subd. 5.  [TERMS.] The terms of all members appointed under 
  6.10  section 473.553, end January 5, 2003, and eight new members must 
  6.11  be appointed under subdivision 2 with terms beginning January 6, 
  6.12  2003.  The terms of three the members shall end the first Monday 
  6.13  in January in the year ending in the numeral "5" appointed from 
  6.14  the districts described in odd-numbered clauses under 
  6.15  subdivision 2 for terms beginning January 6, 2003, end January 
  6.16  2, 2006.  The terms of the other members and the chair shall end 
  6.17  the first Monday in January in the year ending in the numeral 
  6.18  "7" 2008.  The term Subsequent terms of each member and the 
  6.19  chair shall be four years.  The terms shall continue until a 
  6.20  successor is appointed and qualified.  Members may be removed 
  6.21  only for cause. 
  6.22     Sec. 11.  Minnesota Statutes 2000, section 473.595, 
  6.23  subdivision 1, is amended to read: 
  6.24     Subdivision 1.  [METRODOME ADMISSION TAX.] (a) The 
  6.25  commission shall by resolution impose and maintain a ten 15 
  6.26  percent admission tax upon the granting, issuance, sale, or 
  6.27  distribution, by any private or public person, association, or 
  6.28  corporation, of the privilege of admission to activities at the 
  6.29  metrodome.  No other tax, surcharge, or governmental imposition, 
  6.30  except the taxes imposed by chapter 297A, may be levied by any 
  6.31  other unit of government upon any such sale or distribution.  
  6.32  The admission tax shall be stated and charged separately from 
  6.33  the sales price so far as practicable and shall be collected by 
  6.34  the grantor, seller, or distributor from the person admitted and 
  6.35  shall be a debt from that person to the grantor, issuer, seller, 
  6.36  or distributor, and the tax required to be collected shall 
  7.1   constitute a debt owed by the grantor, issuer, seller, or 
  7.2   distributor to the commission, which shall be recoverable at law 
  7.3   in the same manner as other debts.  Every person granting, 
  7.4   issuing, selling, or distributing tickets for such admissions 
  7.5   may be required, as provided in resolutions of the commission, 
  7.6   to secure a permit, to file returns, to deposit security for the 
  7.7   payment of the tax, and to pay such penalties for nonpayment and 
  7.8   interest on late payments, as shall be deemed necessary or 
  7.9   expedient to assure the prompt and uniform collection of the tax.
  7.10     (b) One-third of the receipts from this tax must be 
  7.11  deposited in the sports facilities account. 
  7.12     (c) Notwithstanding any other provisions of this 
  7.13  subdivision, the imposition of an admission tax upon a national 
  7.14  superbowl football game conducted at the metrodome is 
  7.15  discretionary with the commission.  
  7.16     [EFFECTIVE DATE.] This section is effective for sales of 
  7.17  admissions to the metrodome on or after the first day of the 
  7.18  second month following enactment of this act. 
  7.19     Sec. 12.  Minnesota Statutes 2000, section 473.595, is 
  7.20  amended by adding a subdivision to read: 
  7.21     Subd. 1b.  [BASEBALL PARK AND FOOTBALL STADIUM ADMISSION 
  7.22  TAXES.] In addition to the taxes imposed under chapter 297A, the 
  7.23  commission shall impose an admission tax of ten percent of the 
  7.24  cost of admission upon the granting, issuance, sale, or 
  7.25  distribution, by any private or public person, association, or 
  7.26  corporation, of the privilege of admission to all professional 
  7.27  and collegiate sporting events, and all other events or 
  7.28  activities at the baseball park and at the football stadium.  No 
  7.29  other tax, surcharge, or governmental imposition, except the 
  7.30  taxes imposed under chapter 297A, may be levied by any other 
  7.31  unit of government upon that sale or distribution.  The 
  7.32  admission tax must be stated and charged separately from the 
  7.33  sales price so far as practicable and must be collected by the 
  7.34  grantor, issuer, seller, or distributor from the person admitted 
  7.35  and is a debt from that person to the grantor, issuer, seller, 
  7.36  or distributor.  The tax required to be collected is a debt owed 
  8.1   by the grantor, issuer, seller, or distributor to the commission.
  8.2   The debt is recoverable at law in the same manner as other debts.
  8.3   Every person who grants, issues, sells, or distributes tickets 
  8.4   for the admissions may be required, as provided by the 
  8.5   commission, to secure a permit, file returns, deposit security 
  8.6   for the payment of the tax, and pay penalties for nonpayment and 
  8.7   interest on late payments, that are considered necessary or 
  8.8   expedient to ensure the prompt and uniform collection of the 
  8.9   tax.  Receipts from this admission tax must be deposited in the 
  8.10  sports facilities account.  Receipts from admissions to baseball 
  8.11  games shall only be used to pay debt service on bonds issued to 
  8.12  finance a baseball park.  Receipts from admissions to football 
  8.13  games shall only be used to pay debt service on bonds issued to 
  8.14  finance a football stadium. 
  8.15     Sec. 13.  Minnesota Statutes 2000, section 473.595, is 
  8.16  amended by adding a subdivision to read: 
  8.17     Subd. 2a.  [GROSS REVENUES TAX.] The commission shall 
  8.18  impose a tax on each retail sale in the Hubert H. Humphrey 
  8.19  metrodome, the baseball park, and the football stadium equal to 
  8.20  6.5 percent of gross revenues.  Retail sales of sports 
  8.21  memorabilia that are subject to the gross revenues tax imposed 
  8.22  under section 295.61 are exempt from this tax.  The taxes 
  8.23  imposed under this subdivision are subject to the collection, 
  8.24  enforcement, and administrative provisions in section 297A.99, 
  8.25  subdivisions 6 and 9.  Receipts from this tax must be deposited 
  8.26  into the sports facilities account. 
  8.27     [EFFECTIVE DATE.] This section is effective for sales made 
  8.28  on or after the first day of the second month following 
  8.29  enactment. 
  8.30     Sec. 14.  Minnesota Statutes 2000, section 473.595, is 
  8.31  amended by adding a subdivision to read: 
  8.32     Subd. 2b.  [RENTS FOR SPACE AND EQUIPMENT USED FOR 
  8.33  BROADCASTING OR REPORTING.] The commission shall charge rent, or 
  8.34  a fee in lieu of rent, to all individuals, businesses, or 
  8.35  organizations who use property or equipment of sports facilities 
  8.36  constructed with state assistance to conduct broadcasting or 
  9.1   reporting of professional sports, collegiate sports, or 
  9.2   entertainment events.  The commission shall establish the rates 
  9.3   of rent or fees that represent the value of the use of the 
  9.4   facilities or equipment, and that will, in the opinion of the 
  9.5   commission, result in an annual total of all rents or fees paid 
  9.6   equal to or greater than $3,000,000.  Elementary and secondary 
  9.7   educational sports and events are exempt from rent or fees under 
  9.8   this section.  Receipts from the rent or fees shall be deposited 
  9.9   in the sports facilities account. 
  9.10     [EFFECTIVE DATE.] This section is effective for contracts 
  9.11  entered into after May 31, 2002, or rents due or incurred after 
  9.12  May 31, 2002. 
  9.13     Sec. 15.  Minnesota Statutes 2000, section 473.595, is 
  9.14  amended by adding a subdivision to read: 
  9.15     Subd. 2c.  [NAMING RIGHTS; REVENUE.] The commission shall 
  9.16  retain the naming rights, along with all revenue associated with 
  9.17  those rights, to the baseball park authorized under sections 
  9.18  473.5961 to 473.5965.  All revenue generated by an agreement 
  9.19  entered into with the commission for the sale, lease, or 
  9.20  transfer of naming rights to the baseball park shall be paid to 
  9.21  the sports facilities account. 
  9.22     Sec. 16.  Minnesota Statutes 2000, section 473.595, 
  9.23  subdivision 3, is amended to read: 
  9.24     Subd. 3.  [BUDGET PREPARATION; REVIEW AND APPROVAL.] (a) 
  9.25  The commission shall prepare a proposed budget by August 1 of 
  9.26  each year.  The budget shall include operating revenues and 
  9.27  expenditures for operation, administration, and maintenance.  In 
  9.28  addition, the budget must show for each year: 
  9.29     (a) (1) the estimated operating revenues from all sources 
  9.30  including funds on hand at the beginning of the year, and 
  9.31  estimated expenditures for costs of operation, administration, 
  9.32  maintenance, and debt service; 
  9.33     (b) (2) capital improvement funds estimated to be on hand 
  9.34  at the beginning of the year and estimated to be received during 
  9.35  the year from all sources and estimated cost of capital 
  9.36  improvements to be paid out or expended during the year; all in 
 10.1   such detail and form as the council may prescribe; and 
 10.2      (c) (3) the estimated source and use of pass-through funds. 
 10.3      As early as practicable before August 15 of each year, the 
 10.4   commission shall hold a public hearing on a draft of the 
 10.5   proposed budget.  Along with the draft, the commission shall 
 10.6   publish a report on user charges.  The report must include an 
 10.7   estimate and analysis of the changes in user charges, rates, and 
 10.8   fees that will be required by the commission's budget.  Not less 
 10.9   than 14 days before the hearing, the commission shall publish 
 10.10  notice of the hearing in a newspaper having general circulation 
 10.11  in the metropolitan area, stating the date, time, and place of 
 10.12  hearing, and the place where the proposed budget and report on 
 10.13  user charges may be examined by any interested person.  
 10.14  Following the hearing, the commission shall publish a report of 
 10.15  the hearing that summarizes the comments received and the 
 10.16  commission's response.  The council shall approve or disapprove 
 10.17  the entire budget by October 1 of each year.  Before December 15 
 10.18  of each year, the commission shall by resolution adopt a final 
 10.19  budget.  The commission shall file its final budget with the 
 10.20  council on or before December 20 of each year.  The council 
 10.21  shall file the budgets with the secretary of the senate and the 
 10.22  clerk of the house of representatives not later than January 1 
 10.23  of each year. 
 10.24     Except in an emergency, for which procedures must be 
 10.25  established by the commission, the commission and its officers, 
 10.26  agents, and employees may not spend money for any purpose, other 
 10.27  than debt service, without an appropriation by the commission, 
 10.28  and no obligation to make such an expenditure shall be 
 10.29  enforceable except as the obligation of the person or persons 
 10.30  incurring it.  The creation of any debt obligation or the 
 10.31  receipt of any federal or state grant is a sufficient 
 10.32  appropriation of the proceeds for the purpose for which it is 
 10.33  authorized, and of the tax or other revenues pledged to pay the 
 10.34  obligation and interest on it whether or not specifically 
 10.35  included in any annual budget.  After obtaining approval of the 
 10.36  council, the commission may amend the budget at any time by 
 11.1   transferring any appropriation from one purpose to another, 
 11.2   except appropriations of the proceeds of bonds issued for a 
 11.3   specific purpose. 
 11.4      (b) The commission shall deposit into the sports facilities 
 11.5   account $10,000,000 from its accumulated reserves. 
 11.6      (c) The commission may use its accumulated reserves to pay 
 11.7   debt service on the bonds issued under section 473.5963 during 
 11.8   the construction period of the baseball park. 
 11.9      [EFFECTIVE DATE.] This section is effective the day 
 11.10  following final enactment. 
 11.11     Sec. 17.  Minnesota Statutes 2000, section 473.595, 
 11.12  subdivision 7, is amended to read: 
 11.13     Subd. 7.  [SALE OF SEATS PERSONAL SEAT LICENSE.] The 
 11.14  commission may shall retain the right to sell seats in any 
 11.15  multipurpose sports facility at the baseball park constructed 
 11.16  after June 30, 1979 at prices and subject to conditions 
 11.17  consistent with this section June 30, 2002.  Ownership of a seat 
 11.18  shall give the owner first preference for purchase of a season 
 11.19  ticket of admission for professional sports exhibitions major 
 11.20  league baseball games with a right to be seated in the owned 
 11.21  seat.  An owner may sell or otherwise transfer the rights on 
 11.22  whatever terms the owner chooses.  Rights to a seat may not be 
 11.23  divided.  No fee may be charged for a transfer of ownership of a 
 11.24  seat.  The commission may charge a an annual maintenance fee not 
 11.25  exceeding $10 per year for each seat. 
 11.26     Sec. 18.  Minnesota Statutes 2000, section 473.595, is 
 11.27  amended by adding a subdivision to read: 
 11.28     Subd. 8.  [COMMEMORATIVE BRICKS.] The commission may sell 
 11.29  to the public commemorative bricks, plaques, or other items at 
 11.30  the baseball park and the football stadium.  Revenue from the 
 11.31  sale of the commemorative bricks and other items under this 
 11.32  subdivision must be deposited in the sports facilities account. 
 11.33     Sec. 19.  [473.5961] [DISPOSITION OF METRODOME.] 
 11.34     Upon termination of use by all professional football and 
 11.35  major league baseball tenants, the commission must sell the 
 11.36  metrodome property and transfer the sales proceeds to the sports 
 12.1   facilities account upon sale.  The commission must transfer its 
 12.2   accumulated reserves associated with the metrodome facility to 
 12.3   the sports facilities account within 60 days of the last 
 12.4   professional or collegiate football game played in the metrodome.
 12.5      Sec. 20.  [473.5962] [CONDITIONS TO ISSUANCE OF BONDS.] 
 12.6      Subdivision 1.  [GENERALLY.] The requirements set forth in 
 12.7   this section must be met before the metropolitan council may 
 12.8   issue bonds under section 473.5963 to finance a major league 
 12.9   baseball park. 
 12.10     Subd. 2.  [CONSTRUCTION OF BASEBALL PARK; MAXIMUM 
 12.11  PRICE.] The metropolitan sports facilities commission must have 
 12.12  executed agreements that provide for the construction of a 
 12.13  roof-ready baseball park to be owned by the commission for a 
 12.14  guaranteed maximum price not to exceed $370,000,000 and that 
 12.15  requires performance bonds in an amount at least equal to 100 
 12.16  percent of the guaranteed maximum price to cover any costs 
 12.17  incurred over and above the guaranteed maximum price, including, 
 12.18  but not limited to, costs incurred by the commission and loss of 
 12.19  revenues resulting from incomplete construction on the 
 12.20  substantial completion date.  The agreement shall include that 
 12.21  at least one-half of the cost of the baseball park must be 
 12.22  financed by the owner of the major league baseball team or by 
 12.23  other private sector financing and that the major league 
 12.24  baseball team is responsible for and must pay all cost overruns. 
 12.25     Subd. 3.  [MANAGER.] The commission must have entered into 
 12.26  a contract with a manager to operate the baseball park for the 
 12.27  use of the major league baseball team.  
 12.28     Subd. 4.  [AGREEMENT; TEAM.] The commission must have 
 12.29  entered into a use agreement with the major league baseball team 
 12.30  that provides: 
 12.31     (1) the major league baseball team must provide to the 
 12.32  commission an amount not less than one-half of the construction 
 12.33  costs in private cash support for the cost of the construction 
 12.34  of the baseball park; 
 12.35     (2) the major league baseball team is responsible for and 
 12.36  must pay for all cost overruns incurred in construction of the 
 13.1   baseball park; 
 13.2      (3) in any year after bonds have been issued under section 
 13.3   473.5963, in which the balance in the sports facilities account 
 13.4   is less than $10,000,000, the commissioner of finance will 
 13.5   notify the owner of the major league baseball team, the owner of 
 13.6   the team will pay to the commissioner of finance the amount 
 13.7   equal to the difference between $10,000,000 and the balance in 
 13.8   the account, and the payment must be deposited into the sports 
 13.9   facilities account; 
 13.10     (4) the major league baseball team will use the baseball 
 13.11  park for all scheduled home preseason, regular season, and 
 13.12  postseason games that the major league baseball team is entitled 
 13.13  to play at home for not less than 30 years without an escape 
 13.14  clause for the major league baseball team; 
 13.15     (5) the agreement shall specifically state that transfer of 
 13.16  any portion of ownership or equity in the major league baseball 
 13.17  team does not change any obligations, responsibilities, or 
 13.18  privileges under the agreement, this section, or section 
 13.19  473.5967; 
 13.20     (6) the major league baseball team will ensure that a 
 13.21  portion of the tickets for its games are accessible and 
 13.22  affordable; 
 13.23     (7) the major league baseball team will receive all revenue 
 13.24  generated at the stadium except as otherwise specifically 
 13.25  provided in this act; 
 13.26     (8) a listing of all revenue streams generated from use of 
 13.27  the baseball park with a specification of what revenues are 
 13.28  available to cover the major league baseball team operations, 
 13.29  which accrue to the commission and which are available to the 
 13.30  state; 
 13.31     (9) the major league baseball team must operate and 
 13.32  maintain the stadium in excellent condition during the duration 
 13.33  of the agreement.  The local unit of government where the 
 13.34  stadium is located shall verify that the team complies with this 
 13.35  requirement; 
 13.36     (10) delineation of the responsibility for repair, 
 14.1   maintenance, and replacement of equipment or property in the 
 14.2   baseball park, including inspections by the commission and a 
 14.3   representative of the state; 
 14.4      (11) the major league baseball team shall provide a letter 
 14.5   of credit in an amount that protects the public interest in the 
 14.6   event of a default by the major league baseball team or a 
 14.7   disruption in the season due to a player strike or lockout; 
 14.8      (12) the agreement shall afford to the commission, or to 
 14.9   another public entity as the commission deems appropriate, the 
 14.10  rights and remedies at law and equity that are deemed necessary 
 14.11  and appropriate to provide reasonable assurances that the 
 14.12  baseball team and the owner will comply with the agreements 
 14.13  throughout the 30-year term.  The remedies must include, but not 
 14.14  be limited to, specific performance and injunctive relief, and 
 14.15  may include any other equitable remedies, and any additional 
 14.16  remedies or ownership, voting, or other security arrangements 
 14.17  the commission reasonably determines to be effective in ensuring 
 14.18  the baseball team will play the required games in the baseball 
 14.19  park throughout the 30-year term.  It is the intent of the 
 14.20  legislature that a material breach of an agreement between the 
 14.21  commission and other public bodies and professional athletic 
 14.22  teams that commit to the long-term playing of major league games 
 14.23  at public facilities is deemed to cause irreparable harm for 
 14.24  which no adequate remedy at law is available and that the grant 
 14.25  of equitable relief to remedy the breach is in the public 
 14.26  interest and shall be liberally so construed; 
 14.27     (13) that the major league baseball team has the following 
 14.28  obligations during the period of construction of a baseball 
 14.29  stadium: 
 14.30     (i) the payment of prevailing wage levels as defined under 
 14.31  section 177.42 to all construction workers; 
 14.32     (ii) the provision to the strategic and long-range planning 
 14.33  office of a signed agreement between the major league baseball 
 14.34  team and the construction unions that will work on the new 
 14.35  stadium that mandates a no-strike and no-lockout period during 
 14.36  construction of the baseball park; 
 15.1      (iii) all construction materials for the baseball park 
 15.2   produced from or containing steel must use steel produced in the 
 15.3   United States; and 
 15.4      (14) if there is a sale or transfer of ownership of the 
 15.5   major league baseball team, the owner of the team shall pay to 
 15.6   the state an amount equal to the state's share of the 
 15.7   appreciated value of the team.  The state's share shall be based 
 15.8   on the value of the state investment in the baseball park and 
 15.9   must be determined according to a formula included in the use 
 15.10  agreement. 
 15.11     Subd. 5.  [AMATEUR SPORTS.] The commission must provide 
 15.12  that the baseball park will be available for use by high school 
 15.13  and amateur sports leagues.  
 15.14     Subd. 6.  [PLEDGE OF ALLEGIANCE; FLAG.] The commission must 
 15.15  provide that an American flag manufactured in America will be 
 15.16  publicly displayed at all baseball games and other events 
 15.17  conducted at the baseball park, and that a public recitation of 
 15.18  the pledge of allegiance will be conducted before the start of 
 15.19  all events at the baseball park. 
 15.20     Subd. 7.  [BASEBALL PARK BONDS.] After the conditions set 
 15.21  forth in subdivisions 1 through 6 have been met, and the balance 
 15.22  in the sports facilities account equals $20,000,000, the 
 15.23  metropolitan council shall issue revenue bonds to finance the 
 15.24  baseball park as provided in section 473.5963. 
 15.25     Sec. 21.  [473.5963] [DEBT OBLIGATIONS FOR BASEBALL PARK.] 
 15.26     Subdivision 1.  [PURPOSES.] The council may by resolution 
 15.27  authorize the sale and issuance of its revenue bonds for the 
 15.28  following purposes after making the determinations in section 
 15.29  473.5962: 
 15.30     (1) to pay the costs to the state and the host community of 
 15.31  the acquisition and betterment of a baseball park, including 
 15.32  infrastructure costs; 
 15.33     (2) to reimburse the commission and the council for their 
 15.34  costs in complying with and making the determinations required 
 15.35  by section 473.5962, whenever incurred; 
 15.36     (3) to pay issuance costs, interest costs during 
 16.1   construction, and costs of bond insurance or other credit 
 16.2   enhancement for the bonds and to establish necessary reserves 
 16.3   for operating and debt service costs; 
 16.4      (4) to refund bonds issued under this section; 
 16.5      (5) to fund judgments entered by any court against the 
 16.6   council or commission in matters relating to the council's or 
 16.7   commission's functions related to the baseball park; and 
 16.8      (6) if the baseball park is located in the city of 
 16.9   Minneapolis, $40,000,000 of the proceeds of the bonds must be 
 16.10  appropriated to the metropolitan council to be used for 
 16.11  improvements to the transit system in the metropolitan area. 
 16.12     Subd. 2.  [AMOUNT.] The principal amount of the bonds 
 16.13  issued for the purpose specified in subdivision 1, clauses (1) 
 16.14  to (3), exclusive of any original issue discount, must not 
 16.15  exceed $205,000,000, plus any additional amount allowed under 
 16.16  section 475.56. 
 16.17     Subd. 3.  [TAXABILITY.] The bonds may be issued as 
 16.18  tax-exempt revenue bonds or as taxable revenue bonds in the 
 16.19  proportions that the council may determine. 
 16.20     Subd. 4.  [PROCEDURE.] The bonds shall be sold, issued, and 
 16.21  secured in the manner provided in chapter 475 for bonds payable 
 16.22  solely from revenues and the council has the same powers and 
 16.23  duties as a municipality and its governing body in issuing bonds 
 16.24  under that chapter.  The bonds may be sold at any price and at 
 16.25  public or private sale as determined by the council.  The bonds 
 16.26  may be sold in one or more series.  Different series may be 
 16.27  backed by different revenue sources.  An election is not 
 16.28  required.  
 16.29     Subd. 5.  [NOT A GENERAL OR MORAL OBLIGATION.] The bonds 
 16.30  are special obligations of the council secured by and payable 
 16.31  solely from the sports facilities account.  The bonds are not a 
 16.32  general or moral obligation of the council, the commission, any 
 16.33  other political subdivision of the state, or the state, and must 
 16.34  not be included in the net debt of any city, county, or other 
 16.35  subdivision of the state for the purpose of any net debt 
 16.36  limitation. 
 17.1      Subd. 6.  [BROKERAGE FIRM AGREEMENT.] Before issuing debt 
 17.2   under this section, the council must enter into an agreement 
 17.3   with the brokerage firm to be used in connection with the sale 
 17.4   and issuance of the bonds or revenue anticipation certificates 
 17.5   under this section, guaranteeing that fees and charges payable 
 17.6   to the brokerage firm under the agreement, including any 
 17.7   underwriting discounts, do not exceed fees and charges 
 17.8   customarily payable in connection with the sale and issuance of 
 17.9   bonds or revenue anticipation certificates. 
 17.10     Subd. 7.  [SECURITY.] (a) Bonds issued under this section 
 17.11  may be secured by a bond resolution, or by a trust indenture 
 17.12  entered into by the council with a corporate trustee within or 
 17.13  outside the state.  In the resolution or the trust indenture, 
 17.14  the council must establish covenants for the payment and 
 17.15  security of the bonds and pledge the available revenues of the 
 17.16  sports facilities account to be received by the council, other 
 17.17  than amounts paid to it for administrative costs, for this 
 17.18  purpose.  The council may covenant and agree to enforce, or 
 17.19  authorize the bondholders or their trustee to enforce, all 
 17.20  agreements entered into by the council with the state relating 
 17.21  to the payment of revenues of the sports facilities account and 
 17.22  other money, if any, to the council for the payment and security 
 17.23  of the bonds. 
 17.24     (b) Subject to paragraphs (c) and (d), the pledge of 
 17.25  available revenues of the sports facilities account for the 
 17.26  payment and security of the council's revenue bonds is a valid 
 17.27  charge on the revenues from the date when bonds are first issued 
 17.28  or secured under the resolution or indenture and secure the 
 17.29  payment of principal and interest and redemption premiums when 
 17.30  due and the maintenance at all times of a reserve securing the 
 17.31  payments.  No mortgage of or security interest in any tangible 
 17.32  real or personal property is granted to the bondholders or the 
 17.33  trustee, but they have a valid, binding, and enforceable first 
 17.34  lien and security interest in all revenues pledged to the 
 17.35  payment of the bonds by the council, as against the claims of 
 17.36  all other persons in tort, contract, or otherwise, irrespective 
 18.1   of whether the parties have notice of the claims, and without 
 18.2   possession or filing as provided in the Uniform Commercial Code 
 18.3   or any other law. 
 18.4      (c) The council shall pledge for the payment of bonds 
 18.5   issued for a baseball park pursuant to this section the revenues 
 18.6   described in section 473.5965, subdivision 2, paragraphs (a) and 
 18.7   (c), but not the revenues described in paragraph (b). 
 18.8      (d) The council shall pledge for the payment of bonds 
 18.9   issued for a football stadium that may be authorized in the 
 18.10  future the revenues described in section 473.5965, subdivision 
 18.11  2, paragraphs (b) and (c), but not the revenues described in 
 18.12  paragraph (a). 
 18.13     (e) The revenues described in section 473.5965, subdivision 
 18.14  2, paragraph (c), may be pledged on a parity for the payment of 
 18.15  bonds issued for a football stadium and for the payment of bonds 
 18.16  issued for a baseball park. 
 18.17     Subd. 8.  [DEBT SERVICE RESERVE ACCOUNT.] The council must 
 18.18  establish a debt service reserve account or provide adequate 
 18.19  insurance in lieu of this account.  The council shall deposit in 
 18.20  the account money the council receives to ensure payment of the 
 18.21  bonds issued under this section as provided in the bond 
 18.22  resolution or trust indenture. 
 18.23     Subd. 9.  [REVENUE ANTICIPATION CERTIFICATES.] In any year, 
 18.24  upon final adoption by the commission of an annual budget of the 
 18.25  commission, including the revenues of the sport facilities 
 18.26  account, and in anticipation of the receipt of revenues from the 
 18.27  sports facilities account and other receipts of the commission 
 18.28  and the council, the council may authorize the issuance and 
 18.29  sale, in the form and manner and upon the terms it may 
 18.30  determine, of revenue anticipation certificates.  The terms and 
 18.31  provisions of the certificates and the security for their 
 18.32  payment shall be consistent with and not violate the terms of 
 18.33  any agreement entered into by the commission under subdivision 
 18.34  11 and any bond resolution or indenture adopted or entered into 
 18.35  by the council under subdivision 7.  The certificates must 
 18.36  mature not later than three months after the close of the budget 
 19.1   year.  So much of the anticipated revenues from the sports 
 19.2   facilities account and other money as may be needed for the 
 19.3   payment of the certificates and interest thereon shall be paid 
 19.4   into a special debt service fund established for the 
 19.5   certificates in the council's financial records.  The proceeds 
 19.6   of the certificates may be used for any purpose for which the 
 19.7   anticipated revenues may be used or for any purpose for which 
 19.8   bond proceeds under subdivision 1 may be used. 
 19.9      Subd. 10.  [AGREEMENT BY COMMISSIONER OF FINANCE.] (a) The 
 19.10  commissioner of finance, on behalf of the state, shall enter 
 19.11  into an agreement with the council obligating the state to pay 
 19.12  to the council the money appropriated by section 473.5965 at the 
 19.13  times and in the amounts determined by the council to be 
 19.14  necessary or desirable to enable the council to carry out its 
 19.15  powers and duties under sections 473.5961 to 473.5967.  In the 
 19.16  agreement, the commissioner shall also covenant and agree on 
 19.17  behalf of the state that, so long as any bonds or other 
 19.18  obligations issued by the council under this section are 
 19.19  outstanding and not discharged in accordance with the 
 19.20  resolutions authorizing their issuance: 
 19.21     (1) the state will maintain the sports facilities account 
 19.22  established in section 473.5965; 
 19.23     (2) the state will not reduce or repeal the appropriation 
 19.24  made in section 473.5965 or direct or appropriate to another 
 19.25  fund or account money now required to be deposited in the sports 
 19.26  facilities account; and 
 19.27     (3) the state will provide information necessary to enable 
 19.28  the council to comply with federal securities laws, rules, and 
 19.29  regulations applicable to bonds issued under subdivision 1.  The 
 19.30  agreement may also contain any other covenants and agreements 
 19.31  the commissioner deems necessary that are consistent with 
 19.32  existing law. 
 19.33     (b) The agreement is enforceable against the state in the 
 19.34  district court for Ramsey county.  The state waives immunity 
 19.35  from suit in connection with the agreement and confers 
 19.36  jurisdiction on the district court to determine the matter in 
 20.1   the manner provided for civil actions in the district court.  
 20.2   Section 3.751, subdivisions 3 and 4, apply.  
 20.3      Subd. 11.  [AGREEMENT BETWEEN COUNCIL AND 
 20.4   COMMISSION.] Before the issuance of bonds under subdivision 1, 
 20.5   the council and the commission must enter into an agreement 
 20.6   relating to the following matters: 
 20.7      (1) identifying all types of revenues of the sports 
 20.8   facilities account, establishing priorities for their use, 
 20.9   identifying revenues from the sports facilities account to be 
 20.10  paid to the council and pledged by it for the payment and 
 20.11  security of its bonds, and establishing the dates on and amounts 
 20.12  in which revenues from the sports facilities account will be 
 20.13  paid to the council to pay debt service on the council's bonds 
 20.14  and to maintain a debt service reserve; and 
 20.15     (2) any other matters relating to their powers and duties 
 20.16  under sections 473.551 to 473.5965 that the parties deem 
 20.17  appropriate. 
 20.18     Subd. 12.  [VALIDITY OF DEBT ISSUED.] The validity of any 
 20.19  bonds issued under this section and the obligations of the 
 20.20  council related to them must not be conditioned upon or impaired 
 20.21  by the council's determinations made under section 473.5963.  
 20.22  For the purposes of issuing bonds, the determinations made by 
 20.23  the council are conclusive, and the council is obligated for the 
 20.24  security and payment of the bonds, but only from the sources 
 20.25  pledged thereto, irrespective of determinations that may be 
 20.26  erroneous, inaccurate, or otherwise mistaken. 
 20.27     Sec. 22.  [473.59635] [FOOTBALL STADIUM BONDS.] 
 20.28     After the conditions determined by a law enacted in 2003 or 
 20.29  a subsequent year for construction of a football stadium have 
 20.30  been met, the metropolitan council shall issue revenue bonds to 
 20.31  finance acquisition and betterment of the football stadium. 
 20.32     Sec. 23.  [473.5964] [LOCAL OPTION TAXES AND SURCHARGE.] 
 20.33     Subdivision 1.  [AUTHORIZATION.] Notwithstanding section 
 20.34  477A.016 or any other limitation of law or charter, and in 
 20.35  addition to other taxes previously authorized by law, the city 
 20.36  of St. Paul, Minneapolis, or any other city nominated by the 
 21.1   baseball site commission, group of cities as provided in 
 21.2   subdivision 3, or, as provided in subdivision 2, the county in 
 21.3   which the baseball park or the football stadium is located may 
 21.4   by ordinance impose the taxes authorized under this section.  
 21.5      Subd. 2.  [COUNTY OPTION.] If the governing body of the 
 21.6   city with the largest population in the county does not notify 
 21.7   the county board by April 19, 2002, that it intends to propose a 
 21.8   referendum under subdivision 3 as a potential host community, 
 21.9   the county board of the county within which the baseball park is 
 21.10  proposed to be located may propose a referendum under 
 21.11  subdivision 3 to seek approval of imposition of the taxes 
 21.12  authorized in this section in lieu of the city's authority to do 
 21.13  so under this section.  This option applies only to counties 
 21.14  that have a population in excess of 1,000,000 according to the 
 21.15  most recent federal decennial census.  The local unit of 
 21.16  government that imposes the taxes under this section is referred 
 21.17  to as the "host community."  If a county is the host community, 
 21.18  the city in which the baseball park is located may contribute 
 21.19  money, property, or other resources to the construction of the 
 21.20  baseball park. 
 21.21     Subd. 3.  [JOINT POWERS AGREEMENT.] Two or more cities may 
 21.22  enter into a joint powers agreement under section 471.59 to 
 21.23  serve as a host community or a potential host community under 
 21.24  this section. 
 21.25     Subd. 4.  [REFERENDUM.] In this subdivision, "potential 
 21.26  host community" means a city or county that conducts a 
 21.27  referendum under this subdivision.  Notwithstanding section 
 21.28  204B.135, subdivision 4, before a potential host community 
 21.29  imposes a tax under this section, the imposition of the tax must 
 21.30  be approved by the voters of the potential host community at a 
 21.31  special election held on June 4, 2002, or at an election 
 21.32  conducted by mail ballot which must be completed by June 4, 
 21.33  2002.  The question on the ballot must state which of the taxes 
 21.34  and surcharges authorized under this section is proposed to be 
 21.35  imposed if the vote on the question is affirmative, and specify 
 21.36  the proposed rate or amount of the tax. 
 22.1      Subd. 5.  [USE OF TAX PROCEEDS.] The city ordinance or 
 22.2   county resolution must provide for dedication of the taxes or 
 22.3   fees, after payment of collection and administrative expenses 
 22.4   and refunds, to payment of principal and interest on bonds 
 22.5   issued under section 473.5963.  These revenues must be 
 22.6   transferred on a monthly basis to the commissioner of revenue 
 22.7   for this purpose, and the commissioner must deposit the revenues 
 22.8   in the sports facilities account.  
 22.9      Subd. 6.  [FOOD, BEVERAGE, ENTERTAINMENT TAXES.] The host 
 22.10  community may by ordinance or resolution impose liquor, 
 22.11  entertainment, or food taxes not to exceed three percent at a 
 22.12  retail level on any business located within a contiguous area 
 22.13  that includes the ballpark that the host community designates as 
 22.14  the district within which the tax will be imposed, provided 
 22.15  that, if the baseball park is located in the city of 
 22.16  Minneapolis, the taxes under this subdivision may be imposed 
 22.17  only in the geographic area within the city of Minneapolis 
 22.18  bounded by the portion of the Mississippi River between I-35W 
 22.19  and Washington Avenue, the portion of Washington Avenue between 
 22.20  the river and I-35W, the portion of I-35W between Washington 
 22.21  Avenue and 8th Street South, the portion of 8th Street South 
 22.22  between I-35W and Portland Avenue South, the portion of Portland 
 22.23  Avenue South between 8th Street South and I-94, the portion of 
 22.24  I-94 from the intersection of Portland Avenue South to the 
 22.25  intersection of I-94 and the Burlington Northern Railroad 
 22.26  tracks, the portion of the Burlington Northern Railroad tracks 
 22.27  from I-94 to University Avenue N.E. and including Nicollet 
 22.28  Island, and the portion of University Avenue N.E. and S.E. from 
 22.29  the Burlington Northern Railroad tracks to I-35W, and by I-35W 
 22.30  from University Avenue S.E. to the river. 
 22.31     Subd. 7.  [LOCAL TICKET SURCHARGE.] The host community may 
 22.32  impose and maintain a ticket surcharge upon the granting, 
 22.33  issuance, sale, or distribution, by any private or public 
 22.34  person, association, or corporation, of the privilege of 
 22.35  admission to activities at the baseball park.  The ticket 
 22.36  surcharge must be no more than $2 per ticket for the seats 
 23.1   affected.  The ticket surcharge must be stated and charged 
 23.2   separately from the sales price and any other applicable tax, 
 23.3   surcharge, or governmental imposition so far as practicable and 
 23.4   must be collected by the grantor, issuer, seller, or distributor 
 23.5   from the person admitted and is a debt owed by the grantor, 
 23.6   issuer, seller, or distributor to the city.  The debt is 
 23.7   recoverable at law in the same manner as other debts.  Every 
 23.8   person who grants, issues, sells, or distributes tickets for the 
 23.9   admissions may be required, as provided in the ordinance or 
 23.10  resolution of the host community, to secure a permit, to file 
 23.11  returns, to deposit security for the payment of the ticket 
 23.12  surcharge, and to pay penalties for nonpayment or interest on 
 23.13  late payments, that are considered necessary or expedient to 
 23.14  ensure the prompt and uniform collection of the surcharge. 
 23.15     Subd. 8.  [BASEBALL PARK OR FOOTBALL STADIUM PARKING 
 23.16  SURCHARGE.] The host community may impose a parking tax or 
 23.17  surcharge, or both, of not more than $2 per vehicle for game 
 23.18  days at the baseball park or the football stadium to be 
 23.19  collected by the commission.  The parking tax and surcharge 
 23.20  apply to the parking spaces located within a reasonable distance 
 23.21  of the baseball park or football stadium as designated by the 
 23.22  host community. 
 23.23     Subd. 9.  [AUTOMOBILE RENTAL SURCHARGE.] (a) The host 
 23.24  community may impose a surcharge on the rental or lease of a 
 23.25  vehicle within the boundaries of the host community in the 
 23.26  amount of $1.50 per day for each day of rental.  The rental or 
 23.27  lease of a vehicle subject to this surcharge is a rental for not 
 23.28  more than 28 days of a passenger automobile as defined in 
 23.29  section 168.011, subdivision 7, a van as defined in section 
 23.30  168.011, subdivision 28, or a pickup truck as defined in section 
 23.31  168.011, subdivision 29, on which the surcharge applies whether 
 23.32  or not the vehicle is licensed in the state, but does not apply 
 23.33  to a lease or rental provided for in section 297A.64, 
 23.34  subdivision 4, paragraph (a). 
 23.35     (b) One-third of all receipts from the surcharge must be 
 23.36  deposited into the sports facilities account.  Two-thirds of all 
 24.1   receipts from the surcharge shall be deposited into the special 
 24.2   revenue account and one-half of this amount is to be used by the 
 24.3   host community to pay the debt service on bonds issued to 
 24.4   construct housing and one-half of this amount is to be used by 
 24.5   the metropolitan airports commission for noise mitigation as 
 24.6   provided in section 473.661, subdivision 4. 
 24.7      Subd. 10.  [COLLECTION, ENFORCEMENT, ADMINISTRATION.] The 
 24.8   taxes and surcharges imposed under this section are subject to 
 24.9   the provisions in section 297A.99, subdivisions 6 and 9. 
 24.10     Subd. 11.  [EXPIRATION OF TAXES AND CHARGES.] When the 
 24.11  bonds and other debt issued under section 473.5963 and other 
 24.12  debt to which the revenues collected under this section have 
 24.13  been pledged, have been defeased, or retired, this section and 
 24.14  the taxes and ticket surcharge authorized or required by it 
 24.15  expire. 
 24.16     Subd. 12.  [ALTERNATIVE HOST COMMUNITY.] If the voters at 
 24.17  the referendum authorized by subdivision 4 disapprove the 
 24.18  imposition of the tax as authorized by this section, then 
 24.19  another city selected by the baseball site commission 
 24.20  established under section 473.5966 may impose the taxes 
 24.21  authorized by this section as the alternative host community 
 24.22  with all the powers and responsibilities of the host community.  
 24.23  Before the alternative host community imposes a tax under this 
 24.24  section, the imposition of the tax must be approved by the 
 24.25  voters at a special election held on or before September 10, 
 24.26  2002, or at an election conducted by mail ballot, which must be 
 24.27  complete on or before September 10, 2002.  The question on the 
 24.28  ballot must state which of the taxes and surcharges authorized 
 24.29  under this section is proposed to be imposed if the vote on the 
 24.30  question is affirmative and specify the proposed rate or amount 
 24.31  of the tax. 
 24.32     Sec. 24.  [473.5965] [SPORTS FACILITIES ACCOUNT.] 
 24.33     Subdivision 1.  [ACCOUNT CREATED; FUNDING.] A sports 
 24.34  facilities account is created in the special revenue fund in the 
 24.35  state treasury.  The proceeds of the taxes imposed under 
 24.36  sections 295.61 and 473.595, subdivision 1, paragraph (b), 
 25.1   subdivision 1b, revenues from the taxes, fees and charges 
 25.2   imposed under section 473.595, subdivisions 2a, 2b, and 2c, any 
 25.3   money received from the owner of the major league baseball team 
 25.4   or professional football team or league to meet the team's or 
 25.5   league's financial obligation for construction of the baseball 
 25.6   park or football stadium, money received from other private 
 25.7   sources, and any other money required to be so deposited by law, 
 25.8   must be deposited in the account. 
 25.9      Subd. 2.  [USE OF MONEY IN ACCOUNT.] (a) Money received 
 25.10  from the owner of a major league baseball team or other 
 25.11  contributions from private sources that are intended for use 
 25.12  only for the construction of a baseball park, revenue from the 
 25.13  gross revenue tax imposed on baseball games at the metrodome or 
 25.14  events at the baseball park, revenues from a ticket tax or 
 25.15  ticket surcharge on admissions to major league baseball games at 
 25.16  the metrodome or on events at the baseball park, revenue from 
 25.17  the sale of commemorative bricks, plaques, or other items at the 
 25.18  baseball park, and revenue from a local parking tax or surcharge 
 25.19  at the baseball park, must be used exclusively for payment of 
 25.20  debt service on obligations issued to finance construction of 
 25.21  the baseball park as well as for other costs related to the 
 25.22  construction of the baseball park. 
 25.23     (b) Money received from the owner of a professional 
 25.24  football team, a football league, or other contributions from 
 25.25  private sources that are intended for use only for the 
 25.26  construction of a football stadium, revenue from the gross 
 25.27  revenue tax imposed on football games at the metrodome or events 
 25.28  at the football stadium, revenues from a ticket tax or surcharge 
 25.29  on admissions to football games at the metrodome or events at 
 25.30  the football stadium, revenue from the sale of commemorative 
 25.31  bricks, plaques, or other items at the football stadium, and 
 25.32  revenue from a local parking tax or surcharge at the football 
 25.33  stadium, must be used exclusively for payment of debt service on 
 25.34  obligations issued to finance construction of the football 
 25.35  stadium as well as for other costs related to the construction 
 25.36  of the football stadium. 
 26.1      (c) Except for money designated in paragraphs (a) and (b), 
 26.2   money in the account may also be used for debt service on bonds 
 26.3   issued under section 473.5963, for construction of a 
 26.4   professional football stadium if authorized by law, and for 
 26.5   repairs and upgrading of other professional sports facilities 
 26.6   constructed with state assistance, other than the metrodome. 
 26.7      Subd. 3.  [BOND FUND; DEBT SERVICE RESERVE FUND.] Revenues 
 26.8   in the sports facilities account are appropriated to the 
 26.9   commissioner of finance and except as provided in section 
 26.10  473.129, subdivision 11, shall be remitted to the metropolitan 
 26.11  council on a monthly basis.  Upon receipt of each such 
 26.12  remittance, the metropolitan council shall deposit the amounts 
 26.13  remitted into a bond fund maintained on the official books and 
 26.14  records of the metropolitan council until the aggregate amount 
 26.15  contained in the bond fund equals the total amount of principal 
 26.16  and interest on all bonds to become due in the current year.  
 26.17     Subsequent amounts remitted to the metropolitan council 
 26.18  shall be deposited into the debt service reserve fund created 
 26.19  under section 473.5963, subdivision 8, until the aggregate 
 26.20  amount contained in the debt service reserve fund equals the 
 26.21  debt service reserve requirement, as determined by the 
 26.22  metropolitan council. 
 26.23     Sec. 25.  [473.5966] [SELECTION PROCESS; BASEBALL PARK.] 
 26.24     Subdivision 1.  [DEFINITION.] For purposes of sections 
 26.25  473.5961 to 473.5967, a "unit of local government" must be a 
 26.26  city or a county located within the geographical boundaries of 
 26.27  the metropolitan area as defined in section 473.121, subdivision 
 26.28  2, a county housing and redevelopment authority operating within 
 26.29  such a county or two or more cities that have entered into a 
 26.30  joint powers agreement under section 471.59 to provide a site 
 26.31  for a new baseball park under this section within one of the 
 26.32  cities that is a party to the agreement. 
 26.33     Subd. 2.  [BASEBALL PARK.] The strategic and long-range 
 26.34  planning office shall assist the baseball site commission formed 
 26.35  under subdivision 3 in a process to provide for the construction 
 26.36  of an open-air baseball park to be built to the specifications 
 27.1   of the major league baseball team and the commission. 
 27.2      Subd. 3.  [BASEBALL SITE COMMISSION.] If the voters in the 
 27.3   city of St. Paul, Minneapolis, or another city or county do not 
 27.4   authorize imposition of taxes at a referendum under section 
 27.5   473.5964, the governor shall appoint nine persons to serve on a 
 27.6   baseball site selection commission.  One person shall be 
 27.7   appointed from each of Minnesota's eight congressional 
 27.8   districts.  The ninth person shall be the director of the 
 27.9   strategic and long-range planning office who shall serve as 
 27.10  chair.  Members of the commission shall not receive compensation 
 27.11  for their service but may be compensated for expenses by the 
 27.12  strategic and long-range planning office.  Members of the 
 27.13  commission are considered "officials" for purposes of section 
 27.14  10A.071.  The commission shall select a baseball park site.  
 27.15     Subd. 4.  [SELECTION PROCESS.] (a) The baseball site 
 27.16  commission shall select a unit of local government to provide a 
 27.17  site for the new baseball park. 
 27.18     (b) The required elements of the selection process are: 
 27.19     (1) the baseball site commission shall accept bids from any 
 27.20  interested unit of local government; 
 27.21     (2) acceptable bids must provide for the provision of land, 
 27.22  in a condition appropriate for development, and the provision of 
 27.23  sufficient adjacent parking facilities to be made available for 
 27.24  use by the team on game days; 
 27.25     (3) in selecting a site, the baseball site commission shall 
 27.26  consider public infrastructure costs and significant potential 
 27.27  development advantages; and 
 27.28     (4) the baseball site commission shall end the acceptance 
 27.29  of bids 90 days after this act is effective and shall select a 
 27.30  site for a baseball park within 60 days of the end date for 
 27.31  acceptance of bids.  
 27.32     Sec. 26.  [473.5967] [SALE OF BASEBALL FRANCHISE.] 
 27.33     Subdivision 1.  [APPLICATION.] As a condition of issuance 
 27.34  of bonds under section 473.5963, the owner of the major league 
 27.35  baseball team must agree that before the owner sells a majority 
 27.36  ownership interest in the team, the owner will attempt for at 
 28.1   least 12 months to comply with subdivision 2 or with subdivision 
 28.2   3.  
 28.3      Subd. 2.  [COMMUNITY OWNERSHIP.] The owner of the team must 
 28.4   work with the governor, the metropolitan sports facilities 
 28.5   commission, and a community foundation or corporation on a plan 
 28.6   to: 
 28.7      (1) transfer by gift to the foundation or corporation all 
 28.8   ownership interests in the team; 
 28.9      (2) provide for sale of shares in the team by the 
 28.10  foundation or corporation to the community, in a manner such 
 28.11  that:  
 28.12     (i) one individual or entity who is the managing partner 
 28.13  may own up to 25 percent of the voting stock; 
 28.14     (ii) no other individual or entity may own more than five 
 28.15  percent of the voting stock; and 
 28.16     (iii) at least 50 percent of the voting stock must be 
 28.17  dispersed so that no person owns more than one percent; and 
 28.18     (3) ensure that the franchise may not move from Minnesota 
 28.19  without approval of 80 percent of the shares of voting stock.  
 28.20     Subd. 3.  [LOCAL PRIVATE OWNERSHIP.] The owner of the team 
 28.21  must attempt to reach an agreement on the sale of a majority 
 28.22  interest in the team to one or more buyers who will keep the 
 28.23  team in Minnesota. 
 28.24     Subd. 4.  [REPORT.] If the owner of the team attempts to 
 28.25  sell a majority interest in the team, the commissioner of 
 28.26  finance must report to the legislature at the beginning of the 
 28.27  next legislative session on efforts to work with the owner of 
 28.28  the team to implement this section. 
 28.29     Sec. 27.  Minnesota Statutes 2000, section 473.661, 
 28.30  subdivision 4, is amended to read: 
 28.31     Subd. 4.  [NOISE MITIGATION.] (a) According to the schedule 
 28.32  in paragraph (b), commission funds must be dedicated (1) to 
 28.33  supplement the implementation of corrective land use management 
 28.34  measures approved by the Federal Aviation Administration as part 
 28.35  of the commission's Federal Aviation Regulations, part 150 noise 
 28.36  compatibility program, and (2) for soundproofing and 
 29.1   accompanying air conditioning of residences, schools, and other 
 29.2   public buildings when there is a demonstrated need because of 
 29.3   aircraft noise, regardless of the location of the building to be 
 29.4   soundproofed. 
 29.5      (b) The noise mitigation program described in paragraph (a) 
 29.6   shall be funded by the commission from whatever source of funds 
 29.7   according to the following schedule: 
 29.8      In 1993, an amount equal to 20 percent of the passenger 
 29.9   facilities charges revenue amount budgeted by the commission for 
 29.10  1993; 
 29.11     In 1994, an amount equal to 20 percent of the passenger 
 29.12  facilities charges revenue amount budgeted by the commission for 
 29.13  1994; 
 29.14     In 1995, an amount equal to 35 percent of the passenger 
 29.15  facilities charges revenue amount budgeted by the commission for 
 29.16  1995; and 
 29.17     In 1996 and 1997, an amount equal to 40 percent of the 
 29.18  passenger facilities charges revenue amount budgeted by the 
 29.19  commission for 1996. 
 29.20     (c) From 1996 to Beginning in 2002, in addition to the 
 29.21  amount designated in section 473.5964, subdivision 9, paragraph 
 29.22  (b), the commission shall spend no less than $185,000,000 from 
 29.23  any source of funds for insulation and accompanying air 
 29.24  conditioning of residences, schools, and other publicly owned 
 29.25  buildings where there is a demonstrated need because of aircraft 
 29.26  noise; and property acquisition, limited to residences, schools, 
 29.27  and other publicly owned buildings, within the noise impacted 
 29.28  area.  In addition, the corporation shall insulate and air 
 29.29  condition four schools in Minneapolis and two schools in 
 29.30  Richfield that are located in the 1996 60 Ldn contour. 
 29.31     (d) Before the commission constructs a new runway at 
 29.32  Minneapolis-St. Paul International Airport, the commission shall 
 29.33  determine the probable levels of noise that will result in 
 29.34  various parts of the metropolitan area from the operation of 
 29.35  aircraft on the new runway and shall develop a program to 
 29.36  mitigate noise in those parts of the metropolitan area that are 
 30.1   located outside the 1996 65 Ldn contour but will be located 
 30.2   within the 65 Ldn contour as established after the new runway is 
 30.3   in operation.  Based upon this determination, the commission 
 30.4   shall reserve in its annual budget, until noise mitigation 
 30.5   measures are completed, an amount of money necessary to 
 30.6   implement this noise mitigation program in the newly impacted 
 30.7   areas. 
 30.8      (e) The commission's capital improvement projects, program, 
 30.9   and plan must reflect the requirements of this section.  As part 
 30.10  of the commission's report to the legislature under section 
 30.11  473.621, subdivision 1a, the commission must provide a 
 30.12  description and the status of each noise mitigation project 
 30.13  implemented under this section. 
 30.14     (f) Within 180 days of submitting the commission's and the 
 30.15  metropolitan council's report and recommendations on major 
 30.16  airport planning to the legislature as required by section 
 30.17  473.618, the commission, with the assistance of its sound 
 30.18  abatement advisory committee, shall make a recommendation to the 
 30.19  state advisory council on metropolitan airport planning 
 30.20  regarding proposed mitigation activities and appropriate funding 
 30.21  levels for mitigation activities at Minneapolis-St. Paul 
 30.22  International Airport and in the neighboring communities.  The 
 30.23  recommendation shall examine mitigation measures to the 60 Ldn 
 30.24  level.  The state advisory council on metropolitan airport 
 30.25  planning shall review the recommendation and comment to the 
 30.26  legislature within 60 days after the recommendation is submitted 
 30.27  to the council. 
 30.28     Sec. 28.  [PRIORITY OF CONSIDERATION OF BASEBALL STADIUM.] 
 30.29     The metropolitan sports facilities commission must comply 
 30.30  with all requirements imposed on it under Minnesota Statutes, 
 30.31  section 473.5962, with regard to conditions for issuance of 
 30.32  bonds to finance construction of a baseball park before it 
 30.33  begins to take action to provide a new football stadium. 
 30.34     Sec. 29.  [CITY OF ST. PAUL; USE OF SALES TAX REVENUES.] 
 30.35     In 2003 and subsequent years, the amount by which total 
 30.36  collections less refunds of the sales tax imposed by the city 
 31.1   under Laws 1993, chapter 375, article 9, section 46, as amended, 
 31.2   exceeds the amount collected in calendar 2002 under that law, 
 31.3   the amount of the excess must be used by the St. Paul family 
 31.4   housing fund. 
 31.5      Sec. 30.  [APPLICATION.] 
 31.6      Sections 3 to 28 and 31 apply in the counties of Anoka, 
 31.7   Carver, Dakota, Hennepin, Ramsey, Scott, and Washington. 
 31.8      Sec. 31.  [REPEALER.] 
 31.9      Minnesota Statutes 2000, section 473.553, subdivision 14, 
 31.10  is repealed. 
 31.11     Sec. 32.  [EFFECTIVE DATE.] 
 31.12     Except as otherwise specifically provided, this act is 
 31.13  effective the later of the day following final enactment or the 
 31.14  disclosure to the metropolitan sports facilities commission by 
 31.15  the Minnesota Twins and the office of the commissioner of Major 
 31.16  League Baseball of all documents relating to the Twins' 
 31.17  finances, including tax records of the team and its owners, 
 31.18  deals between the commissioner and the Twins' owner, contraction 
 31.19  plans developed by team owners, and all other documents covered 
 31.20  by the order issued by the Hennepin county district court on 
 31.21  February 15, 2002.