SF 2070

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

A bill for an act
relating to gambling; dedicating certain gambling
proceeds to an early learning development fund;
amending Minnesota Statutes 2004, section 297A.94;
proposing coding for new law in Minnesota Statutes,
chapters 119A; 297A.

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

Section 1.

new text begin [119A.06] EARLY LEARNING DEVELOPMENT FUND.
new text end

new text begin An early learning development fund is established in the
state treasury, consisting of money deposited under section
297A.94, paragraph (g), and any other money credited to the fund
by law. Money in the fund must be used for programs related to
learning development for early childhood.
new text end

Sec. 2.

new text begin [297A.651] GAMING FACILITY.
new text end

new text begin (a) The State Lottery must on or before the 20th day of
each month transmit to the commissioner an amount equal to the
adjusted gross gaming machine revenue and other lottery games'
adjusted gross revenue, as defined in section 349A.01,
subdivisions 13 and 19, if enacted, for the previous month,
multiplied by ... percent.
new text end

new text begin (b) A gaming transaction fee is imposed on nonlottery
casino games at the gaming facility authorized under section
299L.09, if enacted, at the rate of ... percent of nonlottery
casino games' adjusted gross revenue, as defined in section
299L.094, if enacted. Payments due under this paragraph are due
and payable to the commissioner on or before the 20th day of
each month for the adjusted gross revenue received for the
previous month.
new text end

new text begin (c) The commissioner shall deposit the money transmitted
under this section in the state treasury to be credited as
provided in section 297A.94.
new text end

new text begin (d) The payments imposed by this section are in lieu of the
tax imposed by section 297A.62, relating to wagering at the
gaming facility, any local taxes relating to wagering at the
gaming facility, and local license fees relating to wagering at
the gaming facility.
new text end

Sec. 3.

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

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section, the commissioner
shall deposit the revenues, including interest and penalties,
derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

new text begin (g) The commissioner shall deposit revenues, including
interest and penalties, transmitted to the commissioner under
section 297A.651, in the state treasury as follows:
new text end

new text begin (1) ... percent of the receipts must be deposited in the
early learning development fund established in section 119A.06;
and
new text end

new text begin (2) the remaining ... percent of the receipts must be
deposited in the general fund.
new text end

Sec. 4. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 3 are effective the day following final
enactment.
new text end