Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

SF 3139

as introduced - 89th Legislature (2015 - 2016) Posted on 03/24/2016 09:19am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9
2.10 2.11 2.12

A bill for an act
relating to taxation; authorizing the Garrison, Kathio, West Mille Lacs Lake
Sanitary District to impose a local sales and use tax.

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

Section 1. new text beginGARRISON, KATHIO, WEST MILLE LACS LAKE SANITARY
DISTRICT; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota
Statutes, section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, and if
approved by the voters at the general election to be held on November 8, 2016, the
Garrison, Kathio, West Mille Lacs Lake Sanitary District may impose, by majority vote of
the governing body of the district, a sales and use tax of up to one percent for the purposes
specified in subdivision 2. Except as otherwise provided in this section, 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 Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax
authorized under subdivision 1 must be used by the Garrison, Kathio, West Mille Lacs
Lake Sanitary District to pay the costs of collecting and administering the tax and to
repay general obligation revenue notes issued for the construction of the wastewater
collection system through the Minnesota Public Facilities Authority, general obligation
disposal system bonds issued to finance the expense incurred in financing construction of
sewer system improvements, and notes payable issued for costs associated with the sewer
services agreement between the Garrison, Kathio, West Mille Lacs Lake Sanitary District
and ML Wastewater Inc., and any other costs associated with system maintenance and
improvements, including extension of the system to unserved customers as determined by
the governing body of the district.
new text end

new text begin Subd. 3. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the governing body of the
Garrison, Kathio, West Mille Lacs Lake Sanitary District determines that $10,000,000 has
been received from the tax to pay for the costs authorized under subdivision 2. Any funds
remaining after payment of all such costs and retirement or redemption of the bonds shall
be placed in the general fund of the district. The tax imposed under subdivision 1 may
expire at an earlier time if the governing body of the district so determines.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after compliance by the
governing body of the Garrison, Kathio, West Mille Lacs Lake Sanitary District with
Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end