Minnesota Legislature
SF 2768
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; authorizing the cities of Baxter, Brainerd, and Nisswa to
impose a sales and use tax and issue general obligation bonds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin CITY OF BAXTER; TAXES AUTHORIZED.
new text end
new text begin new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to
the approval of the voters on November 2, 2004, and pursuant to Minnesota Statutes,
section 297A.99, the city of Baxter may impose by ordinance a sales and use tax of
one-half of one percent for the purposes specified in subdivision 3. The provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection,
and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other contrary provision of law, ordinance, or city charter, the city of
Baxter may impose by ordinance, for the purposes specified in subdivision 3, an excise tax
of up to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any
person engaged within the city of Baxter in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance the acquisition and betterment of water and wastewater facilities, building
and equipping a fire substation, and constructing the Paul Bunyan Bridge over Excelsior
Road and related improvements, as approved by the voters at the referendum authorizing
the tax. Authorized costs include, but are not limited to, acquiring property and paying
construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Baxter, pursuant to the approval of the voters at the
November 2, 2004, referendum authorizing the imposition of the taxes in this section, may
issue general obligation bonds of the city, in one or more series, in the aggregate principal
amount not to exceed $15,000,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city, and the levy of taxes required by Minnesota Statutes, section 475.61, to pay the
principal of and interest on the bonds is not subject to any levy limitation or included in
computing or applying any levy limitation applicable to the city of Baxter.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire at the earlier of a date 12 years after the imposition of the tax or when the Baxter
City Council first determines that the amount of revenues raised from the taxes to pay for
the projects equals or exceeds $15,000,000 plus any interest on bonds issued for the
projects under subdivision 3. Any funds remaining after the expiration of the taxes and
retirement of the bonds shall be placed in a capital project fund of the city of Baxter. The
taxes imposed under subdivisions 1 and 2 may expire at an earlier time if the city of
Baxter so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after compliance with
the governing body of the city of Baxter with Minnesota Statutes, section 645.021,
subdivision 3.
new text end
Sec. 2. new text begin CITY OF BRAINERD; TAXES AUTHORIZED.
new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, contingent
on the approval of the voters on the November 7, 2006, referendum, and pursuant to
Minnesota Statutes, section 297A.99, the city of Brainerd may impose by ordinance a sales
and use tax of one-half of one percent for the purposes specified in subdivision 3. The
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this section.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, the city of Brainerd
may impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up
to $20 per motor vehicle, as defined by ordinance, purchased, or acquired from any person
engaged within the city of Brainerd in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
and to finance all or part of the costs of constructing an upgraded wastewater treatment
facility to serve the cities of Brainerd and Baxter, water infrastructure improvements, and
trail development, contingent on approval by Brainerd voters at the November 7, 2006,
referendum. Authorized costs include, but are not limited to, acquiring property and
paying construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Brainerd, contingent on approval of the voters at the
November 7, 2006, referendum authorizing the imposition of taxes in this section, may
issue general obligation bonds of the city, in one or more series, in the aggregate principal
amount not to exceed $22,030,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
Brainerd, and the levy of taxes required by Minnesota Statutes, section 475.61, to pay the
principal and interest on the bonds is not subject to any levy limitation or included in
computing any levy limitation applicable to the city of Brainerd.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire at the earlier of a date 12 years after the imposition of the tax or when the city
council first determines that the amount of revenues raised from the taxes to pay for
projects equals or exceeds $22,030,000 plus any interest on bonds issued for the projects
under subdivision 3. Any funds remaining after the expiration of the taxes and retirement
of the bonds shall be placed in a capital project fund of the city of Brainerd. The taxes
imposed under subdivision 1 and 2 may expire at an earlier time if the city of Brainerd so
determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after compliance with
the governing body of the city of Brainerd with Minnesota Statutes, section 645.021,
subdivision 3.
new text end
Sec. 3. new text begin CITY OF NISSWA; TAXES AUTHORIZED.
new text end
new text begin new text end
new text begin Subdivision 1. new text end
new text begin Sales and use tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes,
section 477A.016, or any other provision of law, ordinance, or city charter, contingent on
the approval of Nisswa voters on November 7, 2006, and pursuant to Minnesota Statutes,
section 297A.99, the city of Nisswa may impose by ordinance a sales and use tax of
one-half of one percent for the purposes specified in subdivision 3. The provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection,
and enforcement of the tax authorized under this subdivision.
new text end
new text begin Subd. 2. new text end
new text begin Excise tax authorized. new text end
new text begin
Notwithstanding Minnesota Statutes, section
477A.016, or any other contrary provision of law, ordinance, or city charter, the city of
Nisswa may impose by ordinance, for the purposes specified in subdivision 3, an excise tax
of up to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any
person engaged within the city of Nisswa in the business of selling motor vehicles at retail.
new text end
new text begin Subd. 3. new text end
new text begin Use of revenues. new text end
new text begin
Revenues received from the taxes authorized by
subdivisions 1 and 2 must be used to pay the cost of collecting and administering the
tax and to pay costs of financing the acquisition of property, construction costs, and
engineering costs for an upgraded wastewater treatment facility and related improvements,
and city-borne costs related to the upgrade of State Highway 371 through Nisswa,
contingent on the approval of Nisswa voters at the November 7, 2006, referendum
authorizing the tax. Authorized costs include, but are not limited to, acquiring property
and paying construction and engineering costs related to the projects.
new text end
new text begin Subd. 4. new text end
new text begin Bonds. new text end
new text begin
The city of Nisswa, contingent on the approval of the voters at the
November 7, 2006, referendum authorizing the imposition of taxes in this section, may
issue general obligation bond of the city, in one or more series, in the aggregate principal
amount not to exceed $7,800,000 to finance the projects listed in subdivision 3. The debt
represented by the bonds is not included in computing any debt limitations applicable to
the city of Nisswa, and the levy of taxes required by Minnesota Statutes, section 475.61, to
pay the principal and interest on the bonds is not subject to any levy limitation or included
in computing or applying any levy limitation applicable to the city of Nisswa.
new text end
new text begin Subd. 5. new text end
new text begin Termination of taxes. new text end
new text begin
The taxes imposed under subdivisions 1 and 2
expire when the Nisswa City Council first determines that the amount of revenues raised
from the taxes to pay for the projects equals or exceeds $7,800,000 plus any interest
on bonds issued for the projects under subdivision 3. Any funds remaining after the
expiration of the taxes and retirement of the bonds shall be placed in a capital project fund
of the city of Nisswa. The taxes imposed under subdivisions 1 and 2 may expire at an
earlier time if the city of Nisswa so determines by ordinance.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day after compliance with
the governing body of the city of Nisswa with Minnesota Statutes, section 645.021,
subdivision 3.
new text end