SF 2221

as introduced - 90th Legislature (2017 - 2018) Posted on 03/24/2017 09:08am

A bill for an act
relating to taxation; imposing a temporary Super Bowl surtax; providing funding
to address human trafficking; appropriating money.

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

Section 1. new text begin TEMPORARY SURTAX; LIQUOR AND LODGING.
new text end

new text begin (a) The commissioner of revenue shall impose a temporary surtax equal to ... percent of
the state and local taxes that are collected by the commissioner of revenue and that meet
the following requirements:
new text end

new text begin (1) the taxes include the taxes on sales as described in clause (2) imposed under Minnesota
Statutes, chapter 297A, sections 295.75 and 469.190, and any local tax imposed under a
general law, special law, ordinance, or resolution allowing imposition of or imposing similar
taxes on those sales; and
new text end

new text begin (2) the taxes are imposed on sales that:
new text end

new text begin (i) consist of:
new text end

new text begin (A) lodging or related services, as defined in Minnesota Statutes, section 297A.61,
subdivision 3, paragraph (g), clause (2); or
new text end

new text begin (B) on-sales of liquor, as defined in Minnesota Statutes, section 295.75;
new text end

new text begin (ii) are made by a retailer, as defined in Minnesota Statutes, section 297A.61, at a location
within Hennepin or Ramsey County or outside of those counties, but within a 20-mile radius
of U.S. Bank Stadium; and
new text end

new text begin (iii) occur within a period beginning ten days before an event that qualifies for the
exemption under Minnesota Statutes, section 297A.68, subdivision 9, and ending two days
after that event.
new text end

new text begin (b) The commissioner of revenue shall administer the surtax under this section in the
manner provided for taxes imposed under Minnesota Statutes, chapter 297A. The audit,
assessment, refund, penalty, interest, enforcement, collection remedies, appeal, and
administrative provisions of Minnesota Statutes, chapters 270C and 289A, that are applicable
to taxes imposed under Minnesota Statutes, chapter 297A, apply to the surtax imposed under
this section. Interest must be paid on an overpayment refunded or credited to the taxpayer
from the date of payment of the surtax until the date the refund is paid or credited. For
purposes of this subdivision, the date of payment is the due date of the return or the date of
actual payment of the surtax, whichever is later.
new text end

new text begin (c) Revenues from the surtax must be deposited in a human trafficking account which
is established in the special revenue fund. Amounts in the account are appropriated to the
commissioner of human services to make grants to organizations, qualifying under section
501(c)(3) of the Internal Revenue Code, that provide services that mitigate and treat the
adverse social and human effects of human trafficking or that are intended to prevent human
trafficking.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end