SF 3360

1st Engrossment - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to stadiums; providing for the financing of a 
  1.3             football stadium and a parking ramp; altering the 
  1.4             membership of the metropolitan sports facilities 
  1.5             commission and imposing requirements on the 
  1.6             commission; imposing taxes and fees; appropriating 
  1.7             money; amending Minnesota Statutes 2000, sections 
  1.8             272.02, by adding a subdivision; 297A.71, by adding a 
  1.9             subdivision; 349A.10, subdivision 5; 473.551, by 
  1.10            adding subdivisions; 473.553, subdivisions 2, 3, 5; 
  1.11            473.595, subdivisions 1, 3, by adding subdivisions; 
  1.12            proposing coding for new law in Minnesota Statutes, 
  1.13            chapters 295; 473; repealing Minnesota Statutes 2000, 
  1.14            section 473.553, subdivision 14. 
  1.15  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.16     Section 1.  Minnesota Statutes 2000, section 272.02, is 
  1.17  amended by adding a subdivision to read: 
  1.18     Subd. 50.  [FOOTBALL STADIUM.] Real or personal property 
  1.19  acquired, owned, leased, controlled, used, or occupied by the 
  1.20  metropolitan sports facilities commission for the purposes of a 
  1.21  football stadium constructed under sections 473.5961 to 
  1.22  473.5965, is exempt from taxation, provided that the property is 
  1.23  subject to special assessments levied by a political subdivision 
  1.24  for a local improvement in amounts proportionate to and not 
  1.25  exceeding the special benefit received by the property from the 
  1.26  improvement.  No use of the property in any manner different 
  1.27  from its use under sections 473.5961 to 473.5965, at the time 
  1.28  shall be considered in determining the special benefit received 
  1.29  by the property.  Notwithstanding section 272.01, subdivision 2, 
  1.30  or 273.19, real or personal property leased by the commission 
  2.1   for uses related to the purposes of sections 473.5961 to 
  2.2   473.5965, is exempt from taxation regardless of the length of 
  2.3   the lease. 
  2.4      Sec. 2.  [295.61] [SPORTS MEMORABILIA TAX.] 
  2.5      Subdivision 1.  [TAX.] A tax is imposed on each sale at 
  2.6   wholesale of sports memorabilia in the state.  The rate of the 
  2.7   tax is 13 percent of the gross revenues from the sale. 
  2.8      Subd. 2.  [DEFINITIONS.] (a) For purposes of this section, 
  2.9   the following terms have the meanings given them. 
  2.10     (b) "Buyer" means any person that purchases sports 
  2.11  memorabilia at wholesale. 
  2.12     (c) "Commissioner" means the commissioner of revenue. 
  2.13     (d) "Sale" means a transfer of title or possession of 
  2.14  tangible personal property, whether absolutely or conditionally. 
  2.15     (e) "Sports memorabilia" means items available for sale to 
  2.16  the public that are sold under a license granted by a 
  2.17  professional sports league, association, or team, the National 
  2.18  Collegiate Athletic Association (NCAA), an NCAA Division I 
  2.19  college or university, an NCAA affiliated or corresponding 
  2.20  member, or by an individual athlete, including: 
  2.21     (1) one-of-a-kind items related to sports figures, teams, 
  2.22  or events; 
  2.23     (2) trading cards; 
  2.24     (3) photographs; 
  2.25     (4) clothing; 
  2.26     (5) sports event licensed items; 
  2.27     (6) sports equipment; and 
  2.28     (7) similar items. 
  2.29     (f) "Wholesale" or "sale at wholesale" means a sale to a 
  2.30  retailer, as defined in section 297A.61, subdivision 9, for the 
  2.31  purpose of reselling the property to a third party. 
  2.32     (g) "Wholesaler" means any person making wholesale sales of 
  2.33  sports memorabilia to purchasers in the state. 
  2.34     Subd. 3.  [QUARTERLY ESTIMATED PAYMENTS.] (a) Each 
  2.35  wholesaler must make estimated payments of the tax for the 
  2.36  calendar year to the commissioner in quarterly installments by 
  3.1   April 15, July 15, October 15, and January 15 of the following 
  3.2   calendar year. 
  3.3      (b) Estimated tax payments are not required if the tax for 
  3.4   the calendar year is less than $500. 
  3.5      (c) An underpayment of estimated installments bears 
  3.6   interest at the rate specified in section 270.75, from the due 
  3.7   date of the payment until paid or until the due date of the 
  3.8   annual return at the rate specified in section 270.75.  An 
  3.9   underpayment of an estimated installment is the difference 
  3.10  between the amount paid and the lesser of (1) 90 percent of 
  3.11  one-quarter of the tax for the calendar year, or (2) the tax for 
  3.12  the actual gross revenues received during the quarter. 
  3.13     Subd. 4.  [ELECTRONIC FUNDS-TRANSFER PAYMENTS.] A taxpayer 
  3.14  with an aggregate tax liability of $120,000 or more during a 
  3.15  fiscal year ending June 30, must remit all liabilities by funds 
  3.16  transfer as defined in section 336.4A-104, paragraph (a), in the 
  3.17  next calendar year.  The funds-transfer payment date, as defined 
  3.18  in section 336.4A-401, is on or before the first funds-transfer 
  3.19  business day after the date the tax is due. 
  3.20     Subd. 5.  [ANNUAL RETURN.] The taxpayer must file an annual 
  3.21  return reconciling the estimated payments by March 15 of the 
  3.22  following calendar year. 
  3.23     Subd. 6.  [FORM OF RETURNS.] The estimated payments and 
  3.24  annual return must contain the information and be in the form 
  3.25  prescribed by the commissioner. 
  3.26     Subd. 7.  [USE TAX.] If the tax is not paid under this 
  3.27  section, a tax is imposed on possession for sale or use of 
  3.28  sports memorabilia in the state.  The rate of tax equals the 
  3.29  rate under this section, and must be paid by the possessor of 
  3.30  the items. 
  3.31     Subd. 8.  [APPLICATION OF OTHER CHAPTERS.] Unless 
  3.32  specifically provided otherwise by this section, the 
  3.33  enforcement, interest, and penalty provisions under chapter 294, 
  3.34  appeal provisions in sections 289A.43 and 289A.65, criminal 
  3.35  penalties under section 289A.63, refund provisions in section 
  3.36  289A.50, and collection and rulemaking provisions under chapter 
  4.1   270, apply to the tax under this section. 
  4.2      Subd. 9.  [DISPOSITION OF REVENUES.] The commissioner shall 
  4.3   deposit all revenues, including interest and penalties, derived 
  4.4   from the tax imposed under this section in the state treasury 
  4.5   and credit them to the sports facilities account. 
  4.6      [EFFECTIVE DATE.] This section is effective for sales after 
  4.7   December 31, 2002. 
  4.8      Sec. 3.  Minnesota Statutes 2000, section 297A.71, is 
  4.9   amended by adding a subdivision to read: 
  4.10     Subd. 28.  [CONSTRUCTION MATERIALS; FOOTBALL 
  4.11  STADIUM.] Materials, supplies, or equipment used or consumed in 
  4.12  the construction, equipping, or improvement of a football 
  4.13  stadium constructed for use by the University of Minnesota and 
  4.14  the Minnesota Vikings Football Club, Inc., as authorized under 
  4.15  sections 473.5961 to 473.5965 are exempt.  This subdivision 
  4.16  expires one year after substantial completion of the football 
  4.17  stadium. 
  4.18     Sec. 4.  Minnesota Statutes 2000, section 349A.10, 
  4.19  subdivision 5, is amended to read: 
  4.20     Subd. 5.  [DEPOSIT OF NET PROCEEDS.] Within 30 days after 
  4.21  the end of each month, the director shall deposit in the state 
  4.22  treasury the net proceeds of the lottery, which is the balance 
  4.23  in the lottery fund after transfers to the lottery prize fund 
  4.24  and credits to the lottery operations account.  Of the net 
  4.25  proceeds, 40 percent must be credited to the Minnesota 
  4.26  environment and natural resources trust fund, $175,000 must be 
  4.27  credited to the sports facilities account each month, and during 
  4.28  any period in which bonds are issued and outstanding under 
  4.29  section 16A.67, the remainder must be credited to the special 
  4.30  revenue fund created in section 16A.67, subdivision 3, provided 
  4.31  that if bonds are not issued and outstanding under section 
  4.32  16A.67, such remainder must be credited to the general fund.  
  4.33  Money credited to the special revenue fund must be transferred 
  4.34  to the debt service fund established in section 16A.67, 
  4.35  subdivision 4, at the times and in the amounts determined by the 
  4.36  commissioner of finance to be necessary to provide for the 
  5.1   payment and security of bonds issued pursuant to section 
  5.2   16A.67.  On or before the tenth day of each month, any money in 
  5.3   the special revenue fund not required to be transferred to the 
  5.4   debt service fund must be transferred to the general fund. 
  5.5      Sec. 5.  Minnesota Statutes 2000, section 473.551, is 
  5.6   amended by adding a subdivision to read: 
  5.7      Subd. 18.  [FOOTBALL TEAM.] "Football team" means the 
  5.8   Minnesota Vikings Football Club, Inc., its successors or 
  5.9   assigns, or any other professional football team that holds a 
  5.10  National Football League franchise in Minnesota. 
  5.11     Sec. 6.  Minnesota Statutes 2000, section 473.551, is 
  5.12  amended by adding a subdivision to read: 
  5.13     Subd. 19.  [FOOTBALL STADIUM.] "Football stadium" means a 
  5.14  single unit sports facility for university and professional 
  5.15  football. 
  5.16     Sec. 7.  Minnesota Statutes 2000, section 473.551, is 
  5.17  amended by adding a subdivision to read: 
  5.18     Subd. 20.  [UNIVERSITY.] "University" means the University 
  5.19  of Minnesota, acting through its board of regents. 
  5.20     Sec. 8.  Minnesota Statutes 2000, section 473.551, is 
  5.21  amended by adding a subdivision to read: 
  5.22     Subd. 21.  [PROFESSIONAL SPORTS FACILITIES CONSTRUCTED WITH 
  5.23  STATE ASSISTANCE.] "Professional sports facilities constructed 
  5.24  with state assistance" means the metrodome, the football stadium 
  5.25  constructed under sections 473.5961 to 473.5965, the basketball 
  5.26  and hockey arena that receives payments under section 240A.08, 
  5.27  the arena for which funding was provided under Laws 1998, 
  5.28  chapter 404, section 23, subdivision 6, and any facility at 
  5.29  which professional sports events are conducted that receives 
  5.30  financial assistance from the state for its construction or 
  5.31  remodeling after the date of enactment of this act. 
  5.32     Sec. 9.  Minnesota Statutes 2000, section 473.553, 
  5.33  subdivision 2, is amended to read: 
  5.34     Subd. 2.  [MEMBERSHIP.] The commission shall consist of six 
  5.35  eight members, appointed by the city council of the city in 
  5.36  which the stadium is located governor and confirmed by the 
  6.1   senate plus a chair appointed as provided in subdivision 3.  One 
  6.2   member must be a resident of the area included within the 
  6.3   following metropolitan council districts described in section 
  6.4   473.123, subdivision 3a: 
  6.5      (1) the first and second districts; 
  6.6      (2) the third and fourth districts; 
  6.7      (3) the fifth and sixth districts; 
  6.8      (4) the seventh and eighth districts; 
  6.9      (5) the ninth and tenth districts; 
  6.10     (6) the eleventh and twelfth districts; 
  6.11     (7) the thirteenth and fourteenth districts; and 
  6.12     (8) the fifteenth and sixteenth districts. 
  6.13     Sec. 10.  Minnesota Statutes 2000, section 473.553, 
  6.14  subdivision 3, is amended to read: 
  6.15     Subd. 3.  [CHAIR.] The chair shall be appointed by the 
  6.16  governor and confirmed by the senate as the ninth voting member 
  6.17  and shall meet all of the qualifications of a member, except the 
  6.18  chair need only must reside outside the city of Minneapolis 
  6.19  metropolitan area defined in section 473.121, subdivision 2.  
  6.20  The chair shall preside at all meetings of the commission, if 
  6.21  present, and shall perform all other duties and functions 
  6.22  assigned by the commission or by law. The commission may appoint 
  6.23  from among its members a vice-chair to act for the chair during 
  6.24  temporary absence or disability. 
  6.25     Sec. 11.  Minnesota Statutes 2000, section 473.553, 
  6.26  subdivision 5, is amended to read: 
  6.27     Subd. 5.  [TERMS.] The terms of all members appointed under 
  6.28  Minnesota Statutes 2000, section 473.553, end January 5, 2003, 
  6.29  and eight new members must be appointed under subdivision 2 with 
  6.30  terms beginning January 6, 2003.  The terms of three the members 
  6.31  shall end the first Monday in January in the year ending in the 
  6.32  numeral "5" appointed from the districts described in 
  6.33  odd-numbered clauses under subdivision 2 for terms beginning 
  6.34  January 6, 2003, end January 2, 2006.  The terms of the other 
  6.35  members and the chair shall end the first Monday in January in 
  6.36  the year ending in the numeral "7" 2008.  The term Subsequent 
  7.1   terms of each member and the chair shall be four years.  The 
  7.2   terms shall continue until a successor is appointed and 
  7.3   qualified.  Members may be removed only for cause. 
  7.4      Sec. 12.  Minnesota Statutes 2000, section 473.595, 
  7.5   subdivision 1, is amended to read: 
  7.6      Subdivision 1.  [METRODOME ADMISSION TAX.] (a) The 
  7.7   commission shall by resolution impose and maintain a ten 15 
  7.8   percent admission tax upon the granting, issuance, sale, or 
  7.9   distribution, by any private or public person, association, or 
  7.10  corporation, of the privilege of admission to activities at the 
  7.11  metrodome.  No other tax, surcharge, or governmental imposition, 
  7.12  except the taxes imposed by chapter 297A, may be levied by any 
  7.13  other unit of government upon any such sale or distribution.  
  7.14  The admission tax shall be stated and charged separately from 
  7.15  the sales price so far as practicable and shall be collected by 
  7.16  the grantor, seller, or distributor from the person admitted and 
  7.17  shall be a debt from that person to the grantor, issuer, seller, 
  7.18  or distributor, and the tax required to be collected shall 
  7.19  constitute a debt owed by the grantor, issuer, seller, or 
  7.20  distributor to the commission, which shall be recoverable at law 
  7.21  in the same manner as other debts.  Every person granting, 
  7.22  issuing, selling, or distributing tickets for such admissions 
  7.23  may be required, as provided in resolutions of the commission, 
  7.24  to secure a permit, to file returns, to deposit security for the 
  7.25  payment of the tax, and to pay such penalties for nonpayment and 
  7.26  interest on late payments, as shall be deemed necessary or 
  7.27  expedient to assure the prompt and uniform collection of the tax.
  7.28     (b) One-third of the receipts from this tax must be 
  7.29  deposited in the sports facilities account. 
  7.30     (c) Notwithstanding any other provisions of this 
  7.31  subdivision, the imposition of an admission tax upon a national 
  7.32  superbowl football game conducted at the metrodome is 
  7.33  discretionary with the commission.  
  7.34     [EFFECTIVE DATE.] This section is effective for granting, 
  7.35  issuance, sales, or distribution of admissions to the metrodome 
  7.36  on or after the day following enactment of this act. 
  8.1      Sec. 13.  Minnesota Statutes 2000, section 473.595, is 
  8.2   amended by adding a subdivision to read: 
  8.3      Subd. 1b.  [FOOTBALL STADIUM ADMISSION TAX.] In addition to 
  8.4   the taxes imposed under chapter 297A, an admission tax of ten 
  8.5   percent of the cost of admission is imposed upon the granting, 
  8.6   issuance, sale, or distribution, by any private or public 
  8.7   person, association, or corporation, of the privilege of 
  8.8   admission to all professional and collegiate sporting events, 
  8.9   and all other events or activities at the football stadium.  No 
  8.10  other tax, surcharge, or governmental imposition, except the 
  8.11  taxes imposed under chapter 297A, may be levied by any other 
  8.12  unit of government upon that sale or distribution.  The 
  8.13  admission tax must be stated and charged separately from the 
  8.14  sales price so far as practicable and must be collected by the 
  8.15  grantor, issuer, seller, or distributor from the person admitted 
  8.16  and is a debt from that person to the grantor, issuer, seller, 
  8.17  or distributor.  The tax required to be collected is a debt owed 
  8.18  by the grantor, issuer, seller, or distributor to the state.  
  8.19  The debt is recoverable at law in the same manner as other 
  8.20  debts.  Every person who grants, issues, sells, or distributes 
  8.21  tickets for the admissions may be required, as provided by the 
  8.22  commission, to secure a permit, file returns, deposit security 
  8.23  for the payment of the tax, and pay penalties for nonpayment and 
  8.24  interest on late payments, that are considered necessary or 
  8.25  expedient to ensure the prompt and uniform collection of the 
  8.26  tax.  Receipts from this admission tax must be deposited in the 
  8.27  sports facilities account. 
  8.28     [EFFECTIVE DATE.] This section is effective for granting, 
  8.29  issuance, sales, or distribution of admissions to the football 
  8.30  stadium on or after the day following enactment of this act. 
  8.31     Sec. 14.  Minnesota Statutes 2000, section 473.595, is 
  8.32  amended by adding a subdivision to read: 
  8.33     Subd. 2b.  [RENTS FOR SPACE AND EQUIPMENT USED FOR 
  8.34  BROADCASTING OR REPORTING.] The commission shall charge rent, or 
  8.35  a fee in lieu of rent, to all individuals, businesses, or 
  8.36  organizations who use property or equipment of sports facilities 
  9.1   constructed with state assistance to conduct broadcasting or 
  9.2   reporting of professional sports, collegiate sports, or 
  9.3   entertainment events.  The commission shall establish the rates 
  9.4   of rent or fees that represent the value of the use of the 
  9.5   facilities or equipment, and that will, in the opinion of the 
  9.6   commission, result in an annual total of all rents or fees paid 
  9.7   equal to or greater than $3,000,000.  Elementary and secondary 
  9.8   educational sports and events are exempt from rent or fees under 
  9.9   this section.  Receipts from the rent or fees shall be deposited 
  9.10  in the sports facilities account. 
  9.11     [EFFECTIVE DATE.] This section is effective for contracts 
  9.12  entered into after May 31, 2002. 
  9.13     Sec. 15.  Minnesota Statutes 2000, section 473.595, is 
  9.14  amended by adding a subdivision to read: 
  9.15     Subd. 2c.  [STADIUM PARKING SURCHARGE.] The commission 
  9.16  shall impose a parking tax or surcharge, or both, of not less 
  9.17  than $1 per vehicle for professional and collegiate game days at 
  9.18  the football stadium, to be collected by the commission.  The 
  9.19  parking tax and surcharge apply to the parking spaces designated 
  9.20  under section 473.5962, subdivision 10, paragraph (b).  Receipts 
  9.21  from the tax and surcharge must be deposited in the sports 
  9.22  facilities account. 
  9.23     [EFFECTIVE DATE.] This section is effective for charges 
  9.24  imposed after May 31, 2002. 
  9.25     Sec. 16.  Minnesota Statutes 2000, section 473.595, is 
  9.26  amended by adding a subdivision to read: 
  9.27     Subd. 2d.  [NAMING RIGHTS; REVENUE.] The commission shall 
  9.28  retain the naming rights, along with all revenue associated with 
  9.29  those rights, and may authorize the football team, the 
  9.30  university, or the manager of the stadium to market the naming 
  9.31  rights together with advertising rights.  The commission shall 
  9.32  negotiate with the university and the team the portion of any 
  9.33  sponsorship package that is attributable to naming rights.  All 
  9.34  revenue generated by an agreement entered into with the 
  9.35  commission for the sale, lease, or transfer of naming rights to 
  9.36  the football stadium shall be paid to the sports facilities 
 10.1   account.  The university must approve the name and design of the 
 10.2   external signage associated with the naming rights. 
 10.3      Sec. 17.  Minnesota Statutes 2000, section 473.595, 
 10.4   subdivision 3, is amended to read: 
 10.5      Subd. 3.  [BUDGET PREPARATION; REVIEW AND APPROVAL.] (a) 
 10.6   The commission shall prepare a proposed budget by August 1 of 
 10.7   each year.  The budget shall include operating revenues and 
 10.8   expenditures for operation, administration, and maintenance.  In 
 10.9   addition, the budget must show for each year: 
 10.10     (a) (1) the estimated operating revenues from all sources 
 10.11  including funds on hand at the beginning of the year, and 
 10.12  estimated expenditures for costs of operation, administration, 
 10.13  maintenance, and debt service; 
 10.14     (b) (2) capital improvement funds estimated to be on hand 
 10.15  at the beginning of the year and estimated to be received during 
 10.16  the year from all sources and estimated cost of capital 
 10.17  improvements to be paid out or expended during the year; all in 
 10.18  such detail and form as the council may prescribe; and 
 10.19     (c) (3) the estimated source and use of pass-through funds. 
 10.20     As early as practicable before August 15 of each year, the 
 10.21  commission shall hold a public hearing on a draft of the 
 10.22  proposed budget.  Along with the draft, the commission shall 
 10.23  publish a report on user charges.  The report must include an 
 10.24  estimate and analysis of the changes in user charges, rates, and 
 10.25  fees that will be required by the commission's budget.  Not less 
 10.26  than 14 days before the hearing, the commission shall publish 
 10.27  notice of the hearing in a newspaper having general circulation 
 10.28  in the metropolitan area, stating the date, time, and place of 
 10.29  hearing, and the place where the proposed budget and report on 
 10.30  user charges may be examined by any interested person.  
 10.31  Following the hearing, the commission shall publish a report of 
 10.32  the hearing that summarizes the comments received and the 
 10.33  commission's response.  The council shall approve or disapprove 
 10.34  the entire budget by October 1 of each year.  Before December 15 
 10.35  of each year, the commission shall by resolution adopt a final 
 10.36  budget.  The commission shall file its final budget with the 
 11.1   council on or before December 20 of each year.  The council 
 11.2   shall file the budgets with the secretary of the senate and the 
 11.3   clerk of the house of representatives not later than January 1 
 11.4   of each year. 
 11.5      Except in an emergency, for which procedures must be 
 11.6   established by the commission, the commission and its officers, 
 11.7   agents, and employees may not spend money for any purpose, other 
 11.8   than debt service, without an appropriation by the commission, 
 11.9   and no obligation to make such an expenditure shall be 
 11.10  enforceable except as the obligation of the person or persons 
 11.11  incurring it.  The creation of any debt obligation or the 
 11.12  receipt of any federal or state grant is a sufficient 
 11.13  appropriation of the proceeds for the purpose for which it is 
 11.14  authorized, and of the tax or other revenues pledged to pay the 
 11.15  obligation and interest on it whether or not specifically 
 11.16  included in any annual budget.  After obtaining approval of the 
 11.17  council, the commission may amend the budget at any time by 
 11.18  transferring any appropriation from one purpose to another, 
 11.19  except appropriations of the proceeds of bonds issued for a 
 11.20  specific purpose. 
 11.21     (b) A budget proposed for 2003 or any subsequent year may 
 11.22  not include plans for renovation or upgrading of facilities at 
 11.23  the metrodome.  Capital improvements that are not required by 
 11.24  law or regulation or necessary for repairs or maintenance of the 
 11.25  metrodome in a safe and sanitary condition may not be commenced 
 11.26  at the metrodome after December 31, 2002. 
 11.27     Sec. 18.  [473.5961] [DISPOSITION OF METRODOME.] 
 11.28     Subdivision 1.  [TERMINATION OF LEASES.] The commission 
 11.29  must enter into negotiations with the football team to terminate 
 11.30  the lease dated August 8, 1979, that requires the football team 
 11.31  until the end of the fall 2011 football season to play its home 
 11.32  and play-off football games at the Hubert H. Humphrey metrodome. 
 11.33  The commission must enter into negotiations with the University 
 11.34  of Minnesota to terminate the lease dated May 19, 1982, that 
 11.35  requires the University of Minnesota football team until July 1, 
 11.36  2012, to play its home football games at the Hubert H. Humphrey 
 12.1   metrodome.  The effective date of the termination of both leases 
 12.2   would be the date designated by the commission as the completion 
 12.3   date of the stadium provided that it may be no earlier than the 
 12.4   date by which the commission certifies that all agreements 
 12.5   required under section 473.5962 for use of the stadium have been 
 12.6   executed. 
 12.7      Subd. 2.  [SALE OF METRODOME.] The commission must sell the 
 12.8   metrodome property and transfer the sales proceeds to the sports 
 12.9   facilities account upon sale.  The commission must transfer its 
 12.10  accumulated reserves associated with the metrodome facility to 
 12.11  the sports facilities account within 60 days of the last 
 12.12  professional or collegiate football game played in the metrodome.
 12.13     Sec. 19.  [473.5962] [CONDITIONS TO ISSUANCE OF BONDS.] 
 12.14     Subdivision 1.  [GENERALLY.] The requirements set forth in 
 12.15  this section must be met before the metropolitan council may 
 12.16  issue bonds under section 473.5963.  Bonds may not be issued 
 12.17  under section 473.5963 before July 1, 2003. 
 12.18     Subd. 2.  [CONSTRUCTION OF STADIUM; MAXIMUM PRICE.] The 
 12.19  metropolitan sports facilities commission must have executed 
 12.20  agreements that provide for the construction of a football 
 12.21  stadium with a retractable roof for a guaranteed maximum price 
 12.22  not to exceed $440,000,000, and that require performance bonds 
 12.23  in an amount at least equal to 100 percent of the guaranteed 
 12.24  maximum price to cover any costs incurred over and above the 
 12.25  guaranteed maximum price, including, but not limited to, costs 
 12.26  incurred by the commission and loss of revenues resulting from 
 12.27  incomplete construction on the substantial completion date.  The 
 12.28  agreement must include that the football team is responsible for 
 12.29  and must pay all cost overruns.  The commission must have 
 12.30  entered into an agreement with the university and the football 
 12.31  team that provides them with responsibility for the design and 
 12.32  construction of the stadium. 
 12.33     Subd. 3.  [PREFERENCE ON USE.] The commission must have 
 12.34  entered into an agreement with the university which enables the 
 12.35  university to use the stadium for university activities in 
 12.36  addition to intercollegiate football games.  The use must not 
 13.1   conflict with the football team's use of the stadium. 
 13.2      Subd. 4.  [PARKING RAMP.] The University of Minnesota must 
 13.3   have entered into an agreement with the commission to construct 
 13.4   a 4,000-space parking ramp or ramps to be owned by the 
 13.5   university and must have entered into an agreement with the 
 13.6   football team governing the use of the parking ramp or ramps.  
 13.7      Subd. 5.  [GAME DAY REVENUES.] The commission must have 
 13.8   entered into a parking agreement with the university and the 
 13.9   football team giving the football team all revenue from 7,500 
 13.10  parking spaces on days in which the football team has a game at 
 13.11  the stadium.  The agreement must give the university management 
 13.12  and control of the parking ramp or ramps and the use of all 
 13.13  parking spaces at times other than when the football team plays 
 13.14  a game at the stadium. 
 13.15     Subd. 6.  [MANAGER.] (a) The commission must have entered 
 13.16  into an agreement with the university and the football team 
 13.17  regarding the operation of the stadium, including the selection 
 13.18  of a manager to operate the stadium for the use of the 
 13.19  university and the football team that provides substantial 
 13.20  involvement for the university and the football team in the 
 13.21  operation of the stadium. 
 13.22     (b) The contract must provide for management of the stadium 
 13.23  to maximize revenues by scheduling events at the stadium that do 
 13.24  not conflict with university and football team uses. 
 13.25     (c) The contract must allow the university maximum 
 13.26  opportunity for use of the stadium for activities not related to 
 13.27  football games. 
 13.28     (d) Financial data, reports, and information obtained by 
 13.29  the manager are considered government data, and the manager is 
 13.30  considered a state agency for purposes of chapter 13. 
 13.31     (e) The manager may use all best efforts to insure that the 
 13.32  stadium is self-supporting financially. 
 13.33     Subd. 7.  [AGREEMENT; LEAGUE.] The commission must have 
 13.34  entered into an agreement with the professional football league 
 13.35  of which the football team is a member that provides: 
 13.36     (1) the league must make a payment to the commission of an 
 14.1   amount not less than $51,500,000 as the league's portion of the 
 14.2   cost of construction of the stadium; 
 14.3      (2) the league will make a good-faith effort to ensure that 
 14.4   a Super Bowl is played in the stadium not later than five years 
 14.5   after the first game the football team plays in the stadium; and 
 14.6      (3) the league will not approve relocation of the football 
 14.7   team during the term of the use agreement entered into under 
 14.8   subdivision 8, clause (3). 
 14.9      Subd. 8.  [AGREEMENT; TEAM.] The commission must have 
 14.10  entered into a use agreement with the football team that 
 14.11  provides: 
 14.12     (1) the football team must make a payment to the commission 
 14.13  of an amount not less than $100,000,000 as the football team's 
 14.14  portion of the cost of the construction of the stadium; 
 14.15     (2) the football team is responsible for and must pay for 
 14.16  all cost overruns incurred in construction of the stadium; 
 14.17     (3) the football team will use the stadium for all 
 14.18  scheduled home preseason, regular season, and postseason games 
 14.19  that the football team is entitled to play at home for not less 
 14.20  than 30 years without an escape clause for the football team.  
 14.21  It is the intent of the legislature that a material breach of a 
 14.22  public contract between any governmental body and professional 
 14.23  athletic teams that commit to the long-term playing of games at 
 14.24  public facilities is deemed to cause irreparable harm for which 
 14.25  no adequate remedy at law is available and that the grant of 
 14.26  equitable relief to remedy the breach is in the public interest 
 14.27  and shall be liberally so construed; 
 14.28     (4) the football team will ensure that a portion of the 
 14.29  tickets for its games are accessible and affordable; 
 14.30     (5) the football team will receive all revenue generated at 
 14.31  the stadium on the days that the football team plays a game at 
 14.32  the stadium, including the revenue from the 7,500 parking spaces 
 14.33  provided by subdivision 11, paragraph (b); 
 14.34     (6) a listing of all revenue streams generated from use of 
 14.35  the stadium with identification of the revenues that are 
 14.36  available to teams to cover stadium operations, those which 
 15.1   accrue to the teams, and those which are deposited in the sports 
 15.2   facilities account; 
 15.3      (7) delineation of the responsibility for repair and 
 15.4   replacement in the stadium, including an annual inspection by 
 15.5   the commission and a representative of the state; 
 15.6      (8) protection of the public interest in the event of a 
 15.7   default by the team or a disruption in the season due to a 
 15.8   player strike or lockout; 
 15.9      (9) statement of public ownership of the facility, and 
 15.10  clarification of ownership of the furnishing and equipment 
 15.11  within the facility; and 
 15.12     (10) terms which outline the financial security offered by 
 15.13  the team and the respective league on the use agreement. 
 15.14     Subd. 9.  [OPERATING COSTS.] The operating agreement must 
 15.15  specify the source of payment of facility operating costs. 
 15.16     Subd. 10.  [AMATEUR SPORTS.] The commission must provide 
 15.17  that the football stadium will be available for use by high 
 15.18  school and amateur sports leagues.  
 15.19     Subd. 11.  [DUTIES OF UNIVERSITY.] (a) The University of 
 15.20  Minnesota must have leased a site selected by the board of 
 15.21  regents to the commission for the stadium land at the lease rate 
 15.22  of $1 per year for a term of 99 years or until the land ceases 
 15.23  to be used for athletic events by a professional sports team, 
 15.24  whichever is earlier. 
 15.25     (b) The university must have designated 7,500 parking 
 15.26  spaces as game-day parking, 4,000 of which are from the parking 
 15.27  ramp or ramps to be constructed by the university under 
 15.28  subdivision 4. 
 15.29     (c) The university must have executed a 30-year use 
 15.30  agreement to play its intercollegiate football games at the 
 15.31  stadium. 
 15.32     Sec. 20.  [473.5963] [BONDS.] 
 15.33     After the conditions set forth in section 473.5962 have 
 15.34  been met, the metropolitan council shall issue revenue bonds in 
 15.35  an amount not to exceed $....... plus the amount the council 
 15.36  determines necessary to pay the costs of issuance, fund 
 16.1   reserves, debt service, and any bond insurance or other credit 
 16.2   enhancement, provided that the council must not issue revenue 
 16.3   bonds in an amount that exceeds the amount that will be 
 16.4   supported by the revenues to be deposited in the sports 
 16.5   facilities account.  The bonds must be sold, issued, and secured 
 16.6   in the manner provided in chapter 475 for bonds payable solely 
 16.7   from revenues, except as otherwise provided in this section, and 
 16.8   the council shall have the same powers and duties as a 
 16.9   municipality and its governing body in issuing bonds under 
 16.10  chapter 475.  No election shall be required.  The bonds may be 
 16.11  sold at the price and at public or private sale as determined by 
 16.12  the council.  Debt service for these bonds must be paid from and 
 16.13  is secured by a pledge of the funds deposited in the sports 
 16.14  facilities account.  The bonds shall be payable solely from the 
 16.15  revenue to be deposited in the sports facilities account, shall 
 16.16  not represent or constitute a general obligation or debt of the 
 16.17  council, and shall not be included in the net debt of any city, 
 16.18  county, or other subdivision of the state for the purpose of any 
 16.19  debt limitation.  Each year the commissioner of finance shall 
 16.20  transfer the amount necessary from the sports facilities account 
 16.21  to the metropolitan council to pay the debt service on bonds 
 16.22  issued under this section.  The proceeds of the bonds issued 
 16.23  under this section must be used to pay construction costs of the 
 16.24  football stadium. 
 16.25     Sec. 21.  [473.5964] [LOCAL OPTION FOOD, BEVERAGE, 
 16.26  ENTERTAINMENT TAXES.] 
 16.27     Notwithstanding section 477A.016 or any other limitation of 
 16.28  law or charter, and in addition to other taxes previously 
 16.29  authorized by law, the city in which the football stadium 
 16.30  constructed under this act is located may by ordinance impose 
 16.31  liquor, entertainment, or food taxes not to exceed three percent 
 16.32  at a retail level on any business within the city.  If the 
 16.33  governing body of the city within which the football stadium is 
 16.34  proposed to be located does not, within 90 days after the 
 16.35  selection of the site, impose a tax under this section, the 
 16.36  county board of the county within which the stadium is proposed 
 17.1   to be located may by resolution impose the tax on businesses 
 17.2   located in the county in lieu of the city's authority to do so 
 17.3   under this section.  The ordinance or county resolution must 
 17.4   provide for dedication of the taxes or fees, after payment of 
 17.5   collection and administrative expenses and refunds, to payment 
 17.6   of principal and interest on bonds issued under section 473.5963.
 17.7   These revenues must be transferred on a monthly basis to the 
 17.8   commissioner of finance for this purpose, and the commissioner 
 17.9   must deposit the revenues in the sports facilities account. 
 17.10     Sec. 22.  [473.5965] [SPORTS FACILITIES ACCOUNT.] 
 17.11     Subdivision 1.  [ACCOUNT CREATED; FUNDING.] (a) A sports 
 17.12  facilities account is created in the special revenue fund in the 
 17.13  state treasury. 
 17.14     (b) The proceeds of the taxes imposed under sections 295.61 
 17.15  and 473.595, subdivision 1, paragraph (b), and subdivision 1b, 
 17.16  and revenues from the fees and charges imposed under section 
 17.17  473.595, subdivisions 2b, 2c, and 2d, must be deposited in the 
 17.18  account. 
 17.19     (c) Any money received from the owner of the football team 
 17.20  and the National Football League to meet the team's and the 
 17.21  league's financial obligation for construction of the football 
 17.22  stadium must be deposited in the account. 
 17.23     Subd. 2.  [USE OF ACCOUNT.] (a) No more than 50 percent of 
 17.24  the amount in the account on December 31 of any calendar year 
 17.25  that is attributable to the sources listed in subdivision 1, 
 17.26  paragraph (b), may be used during the following calendar year 
 17.27  for payment of debt service on obligations issued for the 
 17.28  construction of a professional baseball stadium or for other 
 17.29  costs incurred for construction of the professional baseball 
 17.30  stadium.  The money deposited under subdivision 1, paragraph 
 17.31  (c), may not be used for construction of a professional baseball 
 17.32  stadium. 
 17.33     (b) Money in the account may also be used for construction 
 17.34  of a professional football stadium and for repairs and upgrading 
 17.35  of other professional sports facilities constructed with state 
 17.36  assistance as authorized by law. 
 18.1      Sec. 23.  [LIQUOR LICENSE.] 
 18.2      (a) Notwithstanding any other law, local ordinance, or 
 18.3   charter provision, the city in which the stadium is located 
 18.4   shall issue an on-sale or combination on-sale and off-sale 
 18.5   intoxicating liquor license to the University of Minnesota for 
 18.6   use on the premises of a football stadium constructed under 
 18.7   Minnesota Statutes, sections 473.5961 to 473.5965. 
 18.8      (b) The license authorizes sales on all days of the week to 
 18.9   holders of tickets for events at the stadium and to guests of 
 18.10  the corporation. 
 18.11     (c) The licensee may not dispense intoxicating liquor to 
 18.12  any person attending or participating in an amateur athletic 
 18.13  event held at the stadium unless the dispensing is authorized by 
 18.14  the city.  The city may not authorize the dispensing of 
 18.15  intoxicating liquor at any event held under the auspices of the 
 18.16  Minnesota state high school league. 
 18.17     (d) The license authorized by this section may be issued 
 18.18  for space that is not compact and contiguous, provided that all 
 18.19  such space is within the stadium and is included in the 
 18.20  description of the licensed premises on the approved license 
 18.21  application. 
 18.22     (e) Notwithstanding any law or rule to the contrary, a 
 18.23  person licensed to make off-sales within the stadium may deliver 
 18.24  alcoholic beverages to rooms and suites within the stadium (1) 
 18.25  between midnight and 8:00 a.m. on Monday through Thursday; and 
 18.26  (2) between midnight and 8:00 a.m. and between 10:00 p.m. and 
 18.27  midnight on Friday through Sunday.  No delivery authorized by 
 18.28  this paragraph may be made to a room or suite within the stadium 
 18.29  at any time when an event utilizing the room or suite is in 
 18.30  progress.  
 18.31     (f) The holder of a license issued under this section may 
 18.32  dispense intoxicating liquor in miniature bottles if the 
 18.33  intoxicating liquor is poured from the miniature bottles, mixed 
 18.34  into another beverage, and dispensed on the premises by 
 18.35  employees of the licensee. 
 18.36     Sec. 24.  [CONSTRUCTION EXEMPTIONS.] 
 19.1      The football stadium authorized under this act may be 
 19.2   constructed by means of a method of construction known as 
 19.3   "design-build."  The architect or firm selected to provide 
 19.4   services for the construction of the football stadium is exempt 
 19.5   from any requirements under Minnesota Statutes, chapter 16B. 
 19.6      Sec. 25.  [REPEALER.] 
 19.7      Minnesota Statutes 2000, section 473.553, subdivision 14, 
 19.8   is repealed.