SF 2618

as introduced - 90th Legislature (2017 - 2018) Posted on 02/27/2018 09:52am

A bill for an act
relating to veterans affairs; establishing a Minnesota honor guard account;
authorizing gambling revenue to be used for honor guards; amending Minnesota
Statutes 2017 Supplement, section 297E.02, subdivision 3; proposing coding for
new law in Minnesota Statutes, chapter 197.

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

Section 1.

new text begin [197.232] MINNESOTA HONOR GUARD ACCOUNT.
new text end

new text begin Subdivision 1. new text end

new text begin Established. new text end

new text begin The Minnesota honor guard account is established in the
special revenue fund and shall consist of gifts, grants, funds collected under section 297E.02,
subdivision 3, paragraph (d), and money appropriated by law to the account.
new text end

new text begin Subd. 2. new text end

new text begin Uses. new text end

new text begin Money in the Minnesota honor guard account, including interest, is
appropriated to the commissioner of veterans affairs. The commissioner, in coordination
with the adjutant general, shall use funds from the Minnesota honor guard account to provide,
upon request, an honor guard under section 192.382 or 197.231. Money appropriated by
this subdivision must supplement and not replace existing state funding for honor guards.
new text end

new text begin Subd. 3. new text end

new text begin Gifts and grants. new text end

new text begin The commissioner may request, apply for, and accept
monetary gifts or grants for the Minnesota honor guard account from any source.
new text end

new text begin Subd. 4. new text end

new text begin Report. new text end

new text begin The commissioner of veterans affairs must report by February 1 each
year to the chairs and ranking minority members of the legislative committees and divisions
with jurisdiction over military and veterans affairs on the number of honor guards provided,
number of burials for which honor guards were provided, number of requests denied,
information about and certification status of each veteran service organization used to
provide an honor guard, and any other information requested by the legislature.
new text end

Sec. 2.

Minnesota Statutes 2017 Supplement, section 297E.02, subdivision 3, is amended
to read:

Subd. 3.

Collection; disposition.

(a) Taxes imposed by this section are due and payable
to the commissioner when the gambling tax return is required to be filed. Distributors must
file their monthly sales figures with the commissioner on a form prescribed by the
commissioner. Returns covering the taxes imposed under this section must be filed with
the commissioner on or before the 20th day of the month following the close of the previous
calendar month. The commissioner shall prescribe the content, format, and manner of returns
or other documents pursuant to section 270C.30. The proceeds, along with the revenue
received from all license fees and other fees under sections 349.11 to 349.191, 349.211,
and 349.213, must be paid to the commissioner of management and budget for deposit in
the general fund.

(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by the
distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards by
the organization is exempt from taxes imposed by chapter 297A and is exempt from all
local taxes and license fees except a fee authorized under section 349.16, subdivision 8.

(c) One-half of one percent of the revenue deposited in the general fund under paragraph
(a), is appropriated to the commissioner of human services for the compulsive gambling
treatment program established under section 245.98. One-half of one percent of the revenue
deposited in the general fund under paragraph (a), is appropriated to the commissioner of
human services for a grant to the state affiliate recognized by the National Council on
Problem Gambling to increase public awareness of problem gambling, education and training
for individuals and organizations providing effective treatment services to problem gamblers
and their families, and research relating to problem gambling. Money appropriated by this
paragraph must supplement and must not replace existing state funding for these programs.

new text begin (d) One-half of one percent of the revenue deposited in the general fund under paragraph
(a) is transferred to the Minnesota honor guard account established under section 197.232.
new text end