SF 3009

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to the city of Mankato; authorizing extension of sales and use tax and
modification of use of revenues; authorizing imposition of other local taxes;
amending Laws 1991, chapter 291, article 8, section 27, subdivisions 3, as
amended, 4, as amended; repealing Laws 2005, First Special Session chapter
3, article 5, section 24.

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

Section 1.

Laws 1991, chapter 291, article 8, section 27, subdivision 3, as amended by
Laws 1998, chapter 389, article 8, section 28, is amended to read:

Subd. 3.

Use of revenues.

Revenues received from taxes authorized by subdivisions
1 and 2 shall be used by the city to pay the cost of collecting the tax and to pay all or a
portion of the expenses of constructing and deleted text begin operating deleted text end new text begin improving new text end facilities as part of an
urban revitalization project in downtown Mankato known as Riverfront 2000. Authorized
expenses include, but are not limited to, acquiring property and paying relocation expenses
related to the development of Riverfront 2000 and related facilities, and securing or paying
debt service on bonds or other obligations issued to finance the construction of Riverfront
2000 and related facilities. For purposes of this section, "Riverfront 2000 and related
facilities" means a civic-convention center, an arena, a riverfront park, a technology center
and related educational facilities, and all publicly owned real or personal property that
the governing body of the city determines will be necessary to facilitate the use of these
facilities, including but not limited to parking, skyways, pedestrian bridges, lighting, and
landscaping. new text begin It also includes the performing arts theatre and the Southern Minnesota
Women's Hockey Exposition Center, attached to the Mankato Civic Center for use by
Minnesota State University, Mankato.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 2.

Laws 1991, chapter 291, article 8, section 27, subdivision 4, as amended by
Laws 2005, First Special Session chapter 3, article 5, section 25, is amended to read:

Subd. 4.

Expiration of taxing authority and expenditure limitation.

The
authority granted by subdivisions 1 and 2 to the city to impose a sales tax and an excise
tax shall expire on December 31, deleted text begin 2015, unless sufficient revenues are not available to
defease any bonds or obligations issued to finance construction of Riverfront 2000 and
related facilities. If sufficient funds are not available to defease the bonds, the tax expires
December 31, 2018, but all revenues from taxes imposed after December 31, 2015, must
be used to defease the bonds deleted text end new text begin 2025 new text end . The city may, by ordinance, terminate the tax at
an earlier date.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 3. new text begin CITY OF MANKATO, LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota
Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the
city of Mankato may, by ordinance, impose a sales tax of one percent on the gross receipts
on all sales of food and beverages by a restaurant or place of refreshment, as defined by
resolution of the city, that are located within the city. For purposes of this section, "food
and beverages" include retail on-sale of intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Entertainment tax. new text end

new text begin Notwithstanding Minnesota Statutes, section
477A.016, or any ordinance, city charter, or other provision of law, the city of Mankato
may, by ordinance, impose a tax of one percent on the gross receipts on admissions to an
entertainment event located within the city. For purposes of this section "entertainment
event" means any event for which persons pay money in order to be admitted to the
premises and to be entertained including, but not limited to, theaters, concerts, and
sporting events.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of any tax imposed
under subdivisions 1 and 2 shall be used by the city to pay all or a portion of the expenses
of operation and maintenance of the Riverfront 2000 and related facilities, including a
performing arts theatre and the Southern Minnesota Women's Hockey Exposition Center,
attached to the Mankato Civic Center for use by Minnesota State University, Mankato.
Authorized expenses include securing or paying debt service on bonds or other obligations
issued to finance the construction of the facilities.
new text end

new text begin Subd. 4. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin If the city desires, it may
enter into an agreement with the commissioner of revenue to administer, collect, and
enforce the taxes authorized under subdivisions 1 and 2. If the commissioner agrees
to collect the tax, the provisions of Minnesota Statutes, section 297A.99, related to
collection, administration, and enforcement apply.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 4. new text begin REPEALER.
new text end

new text begin Laws 2005, First Special Session chapter 3, article 5, section 24, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon enactment of section 1.
new text end