SF 2689

1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to the city of Rochester; authorizing the 
  1.3             city to impose permanent sales, use, and excise taxes; 
  1.4             specifying purposes for expenditures of the proceeds 
  1.5             of the taxes; requiring a referendum on the 
  1.6             expenditures. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [CITY OF ROCHESTER; TAXES.] 
  1.9      Subdivision 1.  [SALES AND USE TAXES AUTHORIZED.] 
  1.10  Notwithstanding Minnesota Statutes, section 477A.016, or any 
  1.11  other contrary provision of law, ordinance, or city charter, 
  1.12  upon termination of the taxes authorized under Laws 1992, 
  1.13  chapter 511, article 8, section 33, subdivision 1, the city of 
  1.14  Rochester may, by ordinance, impose an additional sales and use 
  1.15  tax of up to one percent.  The provisions of Minnesota Statutes, 
  1.16  section 297A.48, govern the imposition, administration, 
  1.17  collection, and enforcement of the tax authorized under this 
  1.18  subdivision. 
  1.19     Subd. 2.  [EXCISE TAX AUTHORIZED.] Notwithstanding 
  1.20  Minnesota Statutes, section 477A.016, or any other contrary 
  1.21  provision of law, ordinance, or city charter, upon termination 
  1.22  of the tax authorized under Laws 1992, chapter 511, article 8, 
  1.23  section 33, subdivision 2, the city of Rochester may, by 
  1.24  ordinance, impose an excise tax of up to $20 per motor vehicle, 
  1.25  as defined by ordinance, purchased or acquired from any person 
  1.26  engaged within the city in the business of selling motor 
  2.1   vehicles at retail. 
  2.2      Subd. 3.  [USE OF REVENUES.] (a) Revenues received from the 
  2.3   taxes imposed under subdivisions 1 and 2 must be used as 
  2.4   provided in this subdivision. 
  2.5      (b) Approximately 25 percent of the revenues must be 
  2.6   expended on projects for higher education facilities and 
  2.7   programs. 
  2.8      (c) The balance of the revenue must be expended on projects 
  2.9   for the improvement of regional infrastructure and cultural 
  2.10  facilities and for economic development activities such as 
  2.11  airport expansion, public safety emergency dispatch 
  2.12  improvements, groundwater protection projects, and civic center 
  2.13  and park and recreation system projects. 
  2.14     Subd. 4.  [REFERENDUM ON TAX AND EXPENDITURES.] Before 
  2.15  imposition of the tax authorized under this section, the city 
  2.16  must conduct a referendum on a plan devised by the city council 
  2.17  for expenditure of the funds.  The tax may not be imposed until 
  2.18  the expenditure plan has been approved by a majority of the 
  2.19  voters voting on the question at a general election or a special 
  2.20  election held within one year of the final enactment of this 
  2.21  act.  If the voters do not approve the plan, a revised plan may 
  2.22  be proposed by the city council and submitted to the voters for 
  2.23  approval within one year of the adoption of the revised plan by 
  2.24  the city council.  The taxes imposed under subdivisions 1 and 2 
  2.25  expire when the city council determines that sufficient funds 
  2.26  have been received from the taxes to finance the projects for 
  2.27  which the revenues are to be used under subdivision 3.  Any 
  2.28  funds remaining after the completion of the projects for which 
  2.29  the taxes were levied may be placed in the general fund of the 
  2.30  city.  The taxes may expire at an earlier time if the city so 
  2.31  determines by ordinance. 
  2.32     Subd. 5.  [EFFECTIVE DATE.] This section is effective the 
  2.33  day after compliance by the governing body of the city of 
  2.34  Rochester with Minnesota Statutes, section 645.021, subdivision 
  2.35  3.