SF 3179

as introduced - 86th Legislature (2009 - 2010) Posted on 03/09/2010 03:28pm

A bill for an act
relating to finance; establishing an alcohol use health and safety impact fund;
imposing an impact fee; providing for interfund transfers; proposing coding for
new law in Minnesota Statutes, chapters 16A; 297G.

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

Section 1.

new text begin [16A.726] ALCOHOL USE HEALTH AND SAFETY IMPACT FUND.
new text end

new text begin Subdivision 1. new text end

new text begin Fund established. new text end

new text begin There is created in the state treasury an alcohol
use health and safety impact fund to which must be credited all revenue from the alcohol
use health and safety impact fee under section 297G.23.
new text end

new text begin Subd. 2. new text end

new text begin Certified alcohol-related expenditures. new text end

new text begin By April 30 of each year, the
commissioners of human services, health, public safety, corrections, and education,
any other commissioners identified by the commissioner of management and budget,
and the chancellor of the Minnesota State Colleges and Universities shall certify to
the commissioner of management and budget the state share, by fund, of alcohol use
attributable costs for the previous fiscal year in Minnesota health care programs, public
health programs, treatment programs, public safety programs, and other applicable
expenditures. The courts, the Board of Public Defense, and the University of Minnesota
are requested to provide information on alcohol use attributable costs incurred within the
court system and court programs. For purposes of this subdivision, amounts transferred
from one fund to another must be certified in the fund in which the amounts originated.
new text end

new text begin Subd. 3. new text end

new text begin Local government expenditures. new text end

new text begin By April 30 of each year, the
commissioner of revenue, after consulting with local governments, shall certify to the
commissioner of management and budget an estimated amount of state payments to local
governments that are administered by the commissioner of revenue and are used by those
local governments for costs related to alcohol use attributable to the previous fiscal year,
including but not limited to costs for court services, legal defense, police, fire, corrections,
ambulance service, hospital service, coroner, and victims assistance.
new text end

new text begin Subd. 4. new text end

new text begin Fund reimbursements. new text end

new text begin (a) Each fiscal year, the commissioner of
management and budget shall first transfer from the alcohol use health and safety impact
fund to the general fund an amount sufficient to offset the general fund cost of the certified
expenditures under subdivisions 2 and 3 or the balance of the fund, whichever is less.
new text end

new text begin (b) If any balance remains in the alcohol use health and safety impact fund after the
transfer in paragraph (a), the commissioner of management and budget shall transfer to
the health care access fund the amount sufficient to offset the health care access fund cost
of the certified expenditures in subdivision 2, or the balance of the fund, whichever is less.
new text end

Sec. 2.

new text begin [297G.23] ALCOHOL USE HEALTH AND SAFETY IMPACT FEE.
new text end

new text begin Subdivision 1. new text end

new text begin Purpose. new text end

new text begin An alcohol use health and safety impact fee is imposed on
and collected from any person subject to tax under this chapter to recover for the state,
public safety, corrections, court, health, human services, and education costs related to or
caused by alcohol use and to reduce alcohol use.
new text end

new text begin Subd. 2. new text end

new text begin Fee imposed. new text end

new text begin In addition to the tax imposed under sections 297G.03,
subdivisions 1 and 2, and 297G.04, subdivision 1, an alcohol use health and safety impact
fee is imposed upon all distilled spirits, beer, wine, and cider in this state at the following
rates:
new text end

new text begin (1) on distilled spirits, liqueurs, cordials, and specialties regardless of alcohol
content (excluding ethyl alcohol), $5.11 per gallon and $1.35 per liter;
new text end

new text begin (2) on wine regardless of its percent of alcohol by volume, on natural and artificial
sparkling wines containing alcohol, and on cider, $1.55 per gallon and $.41 per liter; and
new text end

new text begin (3) on fermented malt beverages, $19.84 per 31-gallon barrel.
new text end

new text begin Subd. 3. new text end

new text begin Administrative and other provisions of this chapter. new text end

new text begin The fee under this
section must be treated as if it is a tax for purposes of this chapter.
new text end

new text begin Subd. 4. new text end

new text begin Deposit of revenues. new text end

new text begin The commissioner of revenue shall deposit the
revenues from the fee under this section in the state treasury and credit to the alcohol use
health and safety impact fund under section 16A.726.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2010.
new text end