SF 2061

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

A bill for an act
relating to stadiums; providing for the financing of a football stadium in Anoka
County; creating a stadium authority; authorizing the county to levy and collect
certain taxes; amending Minnesota Statutes 2004, sections 297A.68, by adding a
subdivision; 297A.71, by adding a subdivision; proposing coding for new law
as Minnesota Statutes, chapter 473J.

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

Section 1.

Minnesota Statutes 2004, section 297A.68, is amended by adding a
subdivision to read:

new text begin Subd. 40. new text end

new text begin Sales in stadium district. new text end

new text begin Sales made in the stadium district defined in
section 473J.02, subdivision 4, are exempt.
new text end

Sec. 2.

Minnesota Statutes 2004, section 297A.71, is amended by adding a subdivision
to read:

new text begin Subd. 33. new text end

new text begin Stadium construction materials and equipment exempt. new text end

new text begin Materials
and supplies used or consumed in, and equipment incorporated into the construction of
a National Football League stadium constructed under chapter 473J are exempt. The
exemption under this subdivision terminates one year after the first National Football
League game is played in the stadium.
new text end

Sec. 3.

new text begin [473J.01] PURPOSE.
new text end

new text begin The legislature finds that construction of a new National Football League stadium in
the city of Blaine, county of Anoka, serves a public purpose. The legislature finds that the
public purpose served includes retaining the Minnesota Vikings as a part of Minnesota's
public amenities for its citizens and as a major attraction to visitors to the state, adding to
the economic development of the state, Anoka County, and surrounding communities,
attracting revenue from out of the state, and preserving the contributions of football to the
culture of Minnesota and to the enjoyment of its citizens. Further, the legislature finds
that a National Football League stadium may be financed as a public-private partnership
between the state, Anoka County, the Minnesota Vikings, and other supporting interests
that may contribute to the construction of a football stadium and related facilities. The
legislature further finds that a new stadium should be coordinated with transportation
and transit plans and activities.
new text end

Sec. 4.

new text begin [473J.02] DEFINITIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Terms. new text end

new text begin For the purposes of this chapter, the terms defined in this
section have the meanings given them in this section, except as otherwise expressly
provided or indicated by the context.
new text end

new text begin Subd. 2. new text end

new text begin Authority. new text end

new text begin "Authority" means the Anoka County-Blaine Stadium
Authority.
new text end

new text begin Subd. 3. new text end

new text begin Sports facilities. new text end

new text begin "Sports facilities" means the stadium, adjoining
structures related to the operation of the stadium, practice facilities, and other supporting
infrastructure, including parking.
new text end

new text begin Subd. 4. new text end

new text begin Stadium district. new text end

new text begin "Stadium district" means a district, containing the
National Football League stadium and consisting of no more than 740 contiguous acres
surrounding the sports facilities that is jointly designated by the authority, Anoka County,
and the city of Blaine.
new text end

Sec. 5.

new text begin [473J.03] LOCATION.
new text end

new text begin The new National Football League stadium shall be located in the city of Blaine,
Anoka County, Minnesota.
new text end

Sec. 6.

new text begin [473J.04] ANOKA COUNTY-BLAINE STADIUM AUTHORITY;
MEMBERSHIP; ADMINISTRATION.
new text end

new text begin Subdivision 1. new text end

new text begin General. new text end

new text begin The Anoka County-Blaine Stadium Authority is established
and shall be organized and administered as provided in this section. The authority shall
have those powers authorized by section 473J.05.
new text end

new text begin Subd. 2. new text end

new text begin Membership. new text end

new text begin The authority shall have seven members, three of whom
shall be appointed by the Anoka County Board of Commissioners and three of whom shall
be appointed by the Blaine city council. The seventh member shall be a chair appointed as
provided in subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Chair. new text end

new text begin The chair shall be appointed by the governor as the seventh voting
member and shall meet all the qualifications of a member. The chair shall preside at all
meetings of the authority, if present, and shall perform all other duties and functions
assigned by the authority or by law. The authority may appoint from among its members a
vice-chair to act for the chair during temporary absence or disability.
new text end

new text begin Subd. 4. new text end

new text begin Qualifications. new text end

new text begin A member shall not, during a term of office, hold any
judicial office or office of state government. Each member shall qualify by taking and
subscribing the oath of office prescribed by the Minnesota Constitution, article V, section 6.
new text end

new text begin Subd. 5. new text end

new text begin Terms. new text end

new text begin The initial terms of three members shall end the first Monday of
January, 2010. Two of these members must be appointed by the Anoka County Board,
and one by the Blaine city council. The terms of the other members and the chair shall
end the first Monday in January, 2012. Subsequent terms of each member and chair
shall be four years. The term shall continue until a successor is appointed and qualified.
Members may be removed only for cause.
new text end

new text begin Subd. 6. new text end

new text begin Vacancies. new text end

new text begin Vacancies shall be filled by the appropriate appointing authority
in the same manner in which the original appointment was made.
new text end

new text begin Subd. 7. new text end

new text begin Compensation. new text end

new text begin Each authority member shall be paid $50 for each day
when the member attends one or more meetings or provides other services, as authorized
by the authority, and shall be reimbursed for all actual and necessary expenses incurred
in the performance of duties. The chair of the authority shall receive, unless otherwise
provided by other law, a salary in an amount fixed by the members of the authority and
shall be reimbursed for reasonable expenses to the same extent as a member. The annual
budget shall provide as a separate account anticipated expenditures for per diem, travel,
and associated expenses for the chair and members, and compensation or reimbursement
shall be made to the chair and members only when budgeted.
new text end

new text begin Subd. 8. new text end

new text begin Regular and special meetings. new text end

new text begin The authority shall meet regularly at least
once each month, at a time and place as the authority shall by resolution designate. Special
meetings may be held at any time upon the call of the chair or a majority of the members,
upon written notice to each member at least three days prior to the meeting, or upon other
notice that the authority provides by resolution. Unless otherwise provided, any action of
the authority may be taken by affirmative vote of a majority of the members. A majority
of all the members of the authority constitutes a quorum, but a lesser number may meet
and adjourn from time to time and compel the attendance of absent members.
new text end

new text begin Subd. 9. new text end

new text begin Executive director. new text end

new text begin The authority shall appoint an executive director
who shall be chosen on the basis of training, experience, and other related qualifications.
The executive director shall serve at the pleasure of the authority, but shall not vote, and
shall have the following powers and duties:
new text end

new text begin (1) see that all resolutions, rules, or orders of the authority are enforced;
new text end

new text begin (2) appoint and remove all subordinate officers and regular employees of the
authority;
new text end

new text begin (3) present to the authority plans, studies, or reports prepared for authority purposes
and recommend to the authority for adoption the measures the executive director deems
necessary to enforce or carry out the powers and duties of the authority, or to the efficient
administration of the affairs of the authority;
new text end

new text begin (4) keep the authority fully advised as to its financial condition, prepare and submit
to the authority its annual budget, and other financial information it requests;
new text end

new text begin (5) recommend to the authority for adoption the rules the executive director deems
necessary for the efficient operation of the authority's functions; and
new text end

new text begin (6) perform other duties prescribed by the authority.
new text end

Sec. 7.

new text begin [473J.05] POWERS OF AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin General. new text end

new text begin The authority has all powers necessary or convenient to
accomplish the purposes of this chapter, including, but not limited to, those specified
in this section.
new text end

new text begin Subd. 2. new text end

new text begin Actions. new text end

new text begin The authority may sue and be sued and is a public body within
the meaning of chapter 562.
new text end

new text begin Subd. 3. new text end

new text begin Acquisition of property. new text end

new text begin The authority may acquire by lease, purchase,
monetary or land contribution, or devise all necessary right, title, and interest in and to real
or personal property deemed necessary to the purposes contemplated by this chapter.
new text end

new text begin Subd. 4. new text end

new text begin Tax exemptions. new text end

new text begin (a) Any real or personal property acquired, owned,
leased, controlled, used, or occupied by the authority for any of the purposes of this
chapter is declared to be acquired, owned, leased, controlled, used, and occupied for
public, governmental, and municipal purposes, and is exempt from ad valorem taxation
by the state or any political subdivision of the state. The properties are subject to
special assessments levied by a political subdivision for a local improvement in amounts
proportionate to and not exceeding the special benefit received by the properties from the
improvement. No possible use of any of the properties in any manner different from
their use under this chapter at the time shall be considered in determining the special
benefit received by the properties. All assessments are subject to final confirmation
by the authority, whose determination of the benefits is conclusive upon the political
subdivision levying the assessment. Notwithstanding section 272.01, subdivision 2,
or 273.19, property leased by the authority to another person for uses related to the
purposes of this chapter is exempt from taxation regardless of the length of the lease.
This exemption includes concessions, suites, locker rooms, and clubhouse facilities in
the stadium and parking facilities on the stadium site. It does not include team offices,
residential, business, or commercial development, or other property not directly related to
the operation of a stadium facility.
new text end

new text begin (b) No state or local tax, other than the tax imposed under section 473J.09, applies to
admission to or sales made at the sports facilities financed under this chapter.
new text end

new text begin Subd. 5. new text end

new text begin Liquor licenses. new text end

new text begin The city of Blaine may issue one or more intoxicating
liquor licenses for the stadium. These licenses are in addition to the number authorized by
law. All provisions of chapter 340A not inconsistent with this subdivision apply to the
licenses authorized under this subdivision.
new text end

new text begin Subd. 6. new text end

new text begin Facility operation. new text end

new text begin The authority may equip, improve, operate, manage,
maintain, and control the sports facilities constructed, remodeled, or acquired under the
provisions of this chapter. The authority may delegate any of these duties to a qualified
third party. The authority must seek to promote and maximize the use of the sports
facilities for nonfootball events.
new text end

new text begin Subd. 7. new text end

new text begin Disposition of property. new text end

new text begin The authority may sell, lease, or otherwise
dispose of any real or personal property acquired by it, which is no longer required for
accomplishment of its purposes. The property must be sold in accordance with the
procedures provided by section 469.065, except subdivisions 6 and 7.
new text end

new text begin Subd. 8. new text end

new text begin Gifts and grants. new text end

new text begin The authority may accept donations of money, property,
or services; may apply for and accept grants or loans of money or other property from the
United States, the state, any subdivision of the state, or any person for any of its purposes;
may enter into any agreement required in connection therewith; and may hold, use, and
dispose of the donations according to the terms of the gifts, grant, loan, or agreement. In
evaluating proposed monetary contributions, grants, loans, and agreements required in
connection therewith, the authority shall examine the possible short-range and long-range
impact on authority revenues and authority operating expenditures. The authority must
notify potential contributors that contributions qualify for the charitable contribution
deductions under section 170 of the Internal Revenue Code, provided that the contributor
does not receive substantial direct benefit from the contribution.
new text end

new text begin Subd. 9. new text end

new text begin Issuance of bonds. new text end

new text begin The authority may authorize the sale and issuance of
bonds in the manner and for the purposes set out in section 473J.06.
new text end

new text begin Subd. 10. new text end

new text begin Impose sales and use taxes in stadium district. new text end

new text begin The authority may
impose sales and use taxes in the stadium district at rates not to exceed those provided
for in sections 297A.62 and 297A.63. Revenue received from these taxes is pledged and
must be used to pay bonds issued under section 473J.06.
new text end

new text begin Subd. 11. new text end

new text begin Research. new text end

new text begin The authority may conduct research studies and programs;
collect and analyze data; prepare reports, maps, charts, and tables; and conduct all
necessary hearings and investigations in connection with its functions.
new text end

new text begin Subd. 12. new text end

new text begin Use agreements. new text end

new text begin The authority may lease, license, or enter into
agreements and may fix, alter, charge, and collect rentals, fees, and charges to all persons
for the use, occupation, and availability of part or all of any premises, property, or
facilities under its ownership, operation, or control for purposes that will provide athletic,
educational, cultural, commercial, or other entertainment, instruction, or activity for
citizens of the state of Minnesota and visitors. Any use agreement may provide that
the other contracting party has exclusive use of the premises at the times agreed upon,
including exclusive use and control for the term of its agreement by the Minnesota Vikings.
new text end

new text begin Subd. 13. new text end

new text begin Insurance. new text end

new text begin The authority may require any employee to obtain and
file with it an individual bond or fidelity insurance policy. It may procure insurance in
the amounts it considers necessary against liability of the authority or its officers and
employees for personal injury or death and property damage or destruction, with the force
and effect stated in chapter 466, and against risks of damage to or destruction of any of
its facilities, equipment, or other property.
new text end

new text begin Subd. 14. new text end

new text begin Creating a condominium. new text end

new text begin The authority may, by itself or together with
any other entity, as to real or personal property comprising or appurtenant or ancillary to
the stadium constructed and operated under this chapter or other law, act as a declarant and
establish a condominium or leasehold condominium under chapter 515A, or a common
interest community or leasehold common interest community under chapter 515B, and
may grant, establish, create, or join in other or related easements, agreements, and similar
benefits and burdens that the authority may consider necessary or appropriate, and exercise
any and all rights and privileges and assume obligations under them as a declarant, unit
owner, or otherwise, insofar as practical and consistent with applicable law. The authority
may be a member of an association and the chair, any commissioners, and any officers
and employees of the authority may serve on the board of an association under chapter
515A or 515B or other law.
new text end

new text begin Subd. 15. new text end

new text begin Procurement. new text end

new text begin (a) The authority and the Minnesota Vikings shall
jointly select a construction manager. With respect to the construction of the stadium,
the construction manager must:
new text end

new text begin (1) guarantee a maximum cost of construction; and
new text end

new text begin (2) provide payment and performance bonds or other security reasonably acceptable
to the authority in an amount equal to the guaranteed maximum cost of construction, and
shall comply with all employment requirements applicable to city and state contracts for
construction, including prevailing wages as defined in section 177.42, affirmative action,
and outreach.
new text end

new text begin (b) The lessee under the stadium lease described in paragraph (c) or the construction
manager may enter into contracts with contractors for labor, materials, supplies, and
equipment to equip and construct the new stadium through the process of public bidding.
new text end

new text begin (c) The lessee or the construction manager may:
new text end

new text begin (1) limit the list of eligible bidders to those that the construction manager determines
possess sufficient expertise to perform the intended functions;
new text end

new text begin (2) award contracts to the contractors that the construction manager determines
provide the best value, which need not be the lowest responsible bidder; and
new text end

new text begin (3) for work the construction manager determines to be critical to the completion
schedule, the construction manager may award contracts on the basis of competitive
proposals or perform work with its own forces without soliciting competitive bids if the
construction manager provides evidence of competitive pricing.
new text end

Sec. 8.

new text begin [473J.06] ISSUANCE OF BONDS.
new text end

new text begin Subdivision 1. new text end

new text begin Bonds. new text end

new text begin The authority may by resolution, by a vote of a majority
of all of its members, authorize the sale and issuance of its bonds for any or all of the
following purposes:
new text end

new text begin (1) to provide funds and pay costs to predesign, design, construct, furnish, equip,
and otherwise improve or better the sports facilities owned or to be owned by the authority
pursuant to this act;
new text end

new text begin (2) to establish a reserve fund or funds for the bonds and to pay costs of issuance
of the bonds;
new text end

new text begin (3) to refund bonds issued under this section; and
new text end

new text begin (4) to fund judgments entered by any court against the authority in matters relating
to the authority's functions related to the sports facilities.
new text end

new text begin Subd. 2. new text end

new text begin Procedure. new text end

new text begin The bonds shall be sold, issued, and secured on the terms
and conditions the authority determines to be in the best interests of the authority and
residents therein, except as otherwise provided in this chapter. The bonds may be sold
at any price and at public or private sale as determined by the authority. They shall be
payable solely from tax and other revenues referred to in this chapter. The bonds shall not
be a general obligation or debt of the authority or any city, county, or the state, and shall
not be included in the net debt of any city, county, or other subdivision of the state for the
purpose of any net debt limitation. No election shall be required.
new text end

new text begin Subd. 3. new text end

new text begin Limitations. new text end

new text begin The principal amount of the bonds issued under subdivision
1, clauses (1) and (2), shall not exceed the amounts authorized in this subdivision. The
principal amount of bonds issued under subdivision 1, clauses (1) and (2), shall be limited
to $650,000,000 plus those amounts necessary to fund appropriate reserves and pay
issuance costs. The authority shall issue its bonds and construction of the stadium may
commence when the authority has made the following determinations:
new text end

new text begin (1) the authority has executed a long-term use agreement with the Minnesota
Vikings, meeting the requirements of section 473J.07;
new text end

new text begin (2) the authority has executed a development and financing agreement with Anoka
County, the city of Blaine, and the Minnesota Vikings meeting the requirements of section
473J.08;
new text end

new text begin (3) the proceeds of bonds authorized and provided for in this subdivision will
be sufficient, together with other capital funds that may be available to the authority
for expenditure on the sports facilities, including, except as otherwise provided in this
subdivision, the acquisition, clearance, relocation, and legal costs referred to in clauses
(4) and (5);
new text end

new text begin (4) the authority has acquired title to or an interest in all real property, including all
easements, air rights, and other appurtenances needed for the construction and operation of
the sports facility or has received a grant of funds or has entered into agreements sufficient
in the judgment of the authority to assure the receipt of funds, at the time and in the
amount required, to make any payment upon which the authority's acquisition of title or
interest in and possession of the real property is conditioned;
new text end

new text begin (5) the authority has received a grant of funds or entered into agreements sufficient
in the judgment of the authority to assure the receipt of funds, at the time and in the
amount required, to pay all costs, except as provided in this subdivision, of clearing the
real property needed for the construction and operation of the sports facilities, railroad
tracks, and other structures, including, without limitation, all relocation costs, all utility
relocation costs, and all legal costs;
new text end

new text begin (6) the authority has executed agreements to prevent strikes that would halt, delay, or
impede construction of the sports facilities;
new text end

new text begin (7) the authority has executed agreements that will provide for the construction of
the sports facilities for a certified or guaranteed construction price and completion date
and which include performance bonds in an amount at least equal to 100 percent of the
certified or guaranteed price to cover any costs that may be incurred over and above the
certified price, including, but not limited to, costs incurred by the authority or loss of
revenues resulting from incomplete construction on the completion date;
new text end

new text begin (8) the anticipated revenue from the operation of the sports facilities plus any
additional available revenue of the authority will be an amount sufficient to pay when
due all debt service on the bonds plus all administration, operating, and maintenance
expense of the sports facilities;
new text end

new text begin (9) the authority has determined that all public and private funding sources for
construction and operation of the sports facilities are officially committed in writing and
enforceable. The committed funds must be adequate to site, design, construct, furnish,
equip, and service the sports facilities debt, as well as to pay for the ongoing operation
and maintenance of the stadium;
new text end

new text begin (10) the authority shall ensure that a guaranty is in place in a form satisfactory
to the authority. The guaranty may be in the form of a letter of credit, minimum net
worth requirements, personal guaranties or other surety covering the payments on terms
determined by the authority's negotiations with the Minnesota Vikings; and
new text end

new text begin (11) the validity of any bonds issued under subdivision 1, clauses (1) and (2), and
the obligation of the authority related to them, shall not be conditioned upon or impaired
by the authority's determinations made under this subdivision. For purposes of using
the bonds, the determinations made by the authority shall be deemed conclusive and
the authority shall be and remain obligated for the security and payment of the bonds
irrespective of determinations that may be erroneous, inaccurate, or otherwise mistaken.
new text end

new text begin Subd. 4. new text end

new text begin Security. new text end

new text begin To the extent and in the manner provided in this chapter, the
taxes described in this chapter, the tax and other revenues of the authority described in this
act, and any other revenues of the authority attributable to the sports facilities, including
teams' and Anoka County contributions, shall be and remain pledged and appropriated to
the authority as appropriate for the payment of all necessary and reasonable expenses of
the operation, administration, maintenance of the sports facilities, and debt service of the
bonds until all bonds or certificates of indebtedness issued pursuant to this chapter are
fully paid or discharged in accordance with law. Bonds issued pursuant to this chapter
may be secured by a bond resolution, or by a trust indenture entered into by the authority
with a corporate trustee within or outside the state, which shall define the tax and team
contributions, and other sports facilities revenues pledged for the payment and security of
the bonds. The pledge shall be a valid charge on the tax and all other revenues referred to
in this chapter from the date when bonds are first issued or secured under the resolution or
indenture and shall secure the payment of principal and interest and redemption premiums
when due and the maintenance at all times of a reserve or reserves securing payments. No
mortgage of or security interest in any tangible real or personal property shall be granted
to the bondholders or the trustee, but they shall have a valid security interest in all tax
and other revenues received and accounts receivable by the authority shall be hereunder,
as against the claims of all other persons in tort, contract, or otherwise, irrespective of
whether the parties have notice of the claims, and without possession or filing as provided
in the Uniform Commercial Code or any other law. In the bond resolution or trust
indenture, the authority may make covenants, which shall be binding upon the authority,
that are determined to be usual and reasonably necessary for the protection of the
bondholders. No pledge shall be revoked or amended by law or by action of the authority
or county except in accordance with the terms of the bond resolution or indenture under
which the bonds are issued, until the obligations of the authority are fully discharged.
new text end

new text begin Subd. 5. new text end

new text begin No full faith and credit. new text end

new text begin Any bonds or other obligations issued by the
authority under this act are not public debt of the state, and the full faith and credit and
taxing powers of the state are not pledged for their payment or of any payments that the
state agrees to make under this act.
new text end

new text begin Subd. 6. new text end

new text begin Taxability of interest on bonds. new text end

new text begin The bonds authorized by this act may
be issued whether or not the interest to be paid on them is gross income for federal tax
purposes, provided that the authority must make an effort to arrange the financing for the
project in a manner that would allow the interest to be tax-exempt to the greatest extent
possible.
new text end

Sec. 9.

new text begin [473J.07] DEVELOPMENT AND FINANCING AGREEMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Agreement required. new text end

new text begin Prior to the issuance of bonds under section
473J.06, the authority shall negotiate and enter into an agreement with Anoka County,
the city of Blaine, and the Minnesota Vikings concerning the terms and conditions under
which the parties will make contributions of funds, future revenues, interests in property
for the site and public infrastructure, the method of completing design and construction,
which may include the design build process, the integration of the stadium and related
infrastructure with surrounding development, and other matters relating to the stadium,
its operation, maintenance, and financing. This agreement shall, at a minimum, meet
the requirements of this section.
new text end

new text begin Subd. 2. new text end

new text begin Total public investment towards project costs. new text end

new text begin The total public
investment, including Anoka County's revenue contributions and revenues collected by
the authority in the stadium district defined in section 473J.02, subdivision 2, shall not
exceed two-thirds of the sports facilities' costs.
new text end

new text begin Subd. 3. new text end

new text begin Team contribution. new text end

new text begin The team must contribute no less than one-third of
the sports facility costs. Team contributions may include, but are not limited to, initial
cash contributions, guaranteed annual payments, and assignments of naming rights and
permanent seat licenses, but does not include payments of operating and maintenance
expenses for the stadium, which must be made by the team. In addition to any other team
contribution, the team must assume and pay when due all cost overruns for the stadium.
new text end

Sec. 10.

new text begin [473J.08] USE AGREEMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Requirement. new text end

new text begin Prior to the issuance of bonds under section 473J.06,
the authority must have entered into an agreement with the Minnesota Vikings and the
National Football League meeting the requirements of this section.
new text end

new text begin Subd. 2. new text end

new text begin Agreement with minnesota vikings. new text end

new text begin The authority shall enter into a use
agreement with the Minnesota Vikings that, at a minimum, provides for the following:
new text end

new text begin (1) the Minnesota Vikings will use the stadium for all scheduled home preseason,
regular season, and postseason games that the team is entitled to play at home for a term
of not less than 30 years;
new text end

new text begin (2) the agreement must include terms for default, termination, and breach of
agreement; and
new text end

new text begin (3) the agreement must require specific performance and must not include escape
clauses or buyout provisions.
new text end

new text begin Subd. 3. new text end

new text begin Agreement with national football league. new text end

new text begin The authority shall enter into
an agreement with the National Football League guaranteeing the continuance of the
Minnesota Vikings in the metropolitan area for the period of the agreements referred to in
subdivision 2, clause (1).
new text end

Sec. 11.

new text begin [473J.09] ANOKA COUNTY REVENUE SOURCES.
new text end

new text begin Subdivision 1. new text end

new text begin General. new text end

new text begin Anoka County may utilize the following revenue sources
to make contributions to its share of the total stadium project costs.
new text end

new text begin Subd. 2. new text end

new text begin Taxing authority. new text end

new text begin To provide local government revenues to finance the
stadium under this act, Anoka County may:
new text end

new text begin (1) impose a ticket tax, a tax on restaurants, places of amusement, alcoholic
beverages or prepared food, or a tax on lodging, or any of them;
new text end

new text begin (2) impose a tax on sports memorabilia as defined by the authority that is sold within
the stadium facilities; or
new text end

new text begin (3) impose a general sales and use tax on sales of goods and services within its
jurisdiction of not more than 0.75 percent.
new text end

new text begin These taxes may be imposed notwithstanding the provisions of section 477A.016. The
requirements of section 297A.99 do not apply to any tax imposed under this subdivision.
new text end

new text begin Subd. 3. new text end

new text begin Parking surcharges. new text end

new text begin Anoka County may impose a parking surcharge on
parking in the stadium district.
new text end

Sec. 12.

new text begin [473J.10] ENVIRONMENTAL REQUIREMENTS.
new text end

new text begin The authority must ensure that environmental requirements imposed by appropriate
regulatory agencies for the sports facilities are complied with. new text end