SF 3444

as introduced - 91st Legislature (2019 - 2020) Posted on 05/26/2020 03:53pm

A bill for an act
relating to environment; modifying fees for dry cleaners; modifying a report to
the legislature; amending Minnesota Statutes 2018, section 115B.49, by adding a
subdivision; Laws 2019, First Special Session chapter 4, article 1, section 2,
subdivision 10; repealing Minnesota Statutes 2018, section 115B.49, subdivisions
4, 4b.

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

Section 1.

Minnesota Statutes 2018, section 115B.49, is amended by adding a subdivision
to read:

new text begin Subd. 4c. new text end

new text begin Registration; fees. new text end

new text begin (a) The owner or operator of a dry cleaning facility must
register on or before October 1 of each year with the commissioner of revenue in a manner
prescribed by the commissioner of revenue and pay a registration fee for the facility. The
fee is:
new text end

new text begin (1) $3,886 for facilities with a full-time equivalent of fewer than five;
new text end

new text begin (2) $8,386 for facilities with a full-time equivalent of five to ten; and
new text end

new text begin (3) $15,442 for facilities with a full-time equivalent of more than ten.
new text end

new text begin (b) The registration fee must be paid on or before October 18, or the owner or operator
of a dry cleaning facility may elect to pay the fee in equal installments. Installment payments
must be paid on or before October 18, on or before January 18, on or before April 18, and
on or before June 18. All payments made after October 18 bear interest at the rate specified
in section 270C.40.
new text end

new text begin (c) A person who sells dry cleaning solvents for use by dry cleaning facilities in the state
must collect and remit to the commissioner of revenue, in the same manner prescribed by
the commissioner of revenue for the taxes imposed under chapter 297A, a fee of:
new text end

new text begin (1) $46.73 for each gallon of perchloroethylene sold for use by dry cleaning facilities
in the state;
new text end

new text begin (2) $24.78 for each gallon of hydrocarbon-based dry cleaning solvent sold for use by
dry cleaning facilities in the state; and
new text end

new text begin (3) $11.57 for each gallon of other nonaqueous solvents sold for use by dry cleaning
facilities in the state.
new text end

new text begin (d) The audit, assessment, appeal, collection, enforcement, and administrative provisions
of chapters 270C and 289A apply to the fees imposed under this subdivision. To enforce
this subdivision, the commissioner of revenue may grant extensions to file returns and pay
fees, impose penalties and interest on the fees imposed by this subdivision, and abate
penalties and interest in the manner provided in chapters 270C and 289A. The penalties and
interest imposed on taxes under chapter 297A apply to the fees imposed under this
subdivision. Disclosure of data collected by the commissioner of revenue under this
subdivision is governed by chapter 270B.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Laws 2019, First Special Session chapter 4, article 1, section 2, subdivision 10, is
amended to read:

Subd. 10. Transfers

(a) The commissioner must transfer up to
$44,000,000 from the environmental fund to
the remediation fund for purposes of the
remediation fund under Minnesota Statutes,
section 116.155, subdivision 2.

(b) $600,000 the first year is transferred from
the remediation fund to the dry cleaner
environmental response and reimbursement
account for purposes of Minnesota Statutes,
section 115B.49, with reimbursement
prioritized to persons who meet the definition
in Minnesota Statutes, section 115B.48,
subdivision 10, clause (2), and who have made
a request to the commissioner, as required
under Minnesota Statutes, section 115B.50,
subdivision 2.

(c) new text begin Notwithstanding Minnesota Statutes,
section 115B.49, subdivision 3, paragraph (a),
new text end $600,000 the first year is new text begin transferred new text end from the
remediation fund to the new text begin dry cleaner
environmental response and reimbursement
account for the new text end commissioner deleted text begin for preparing deleted text end new text begin to
prepare new text end a report to the chairs and ranking
minority members of the legislative
committees and divisions with jurisdiction
over environment and natural resources
finance that includes an assessment of the
possibility of recovering environmental
response costs from insurance held by dry
cleaning facilities new text begin and an analysis of the
long-term expected revenues and expenditures
that would be incurred by the account under
current law. The report must also include
recommendations for other possible revenue
sources for the account that would cover the
ongoing and future environmental response
costs related to dry cleaning facilities. The
commissioner must work with owners and
operators of dry cleaning facilities and
representative associations in preparing the
report new text end . The report must be submitted by
January 15, 2021.

(d) $600,000 the second year is transferred
from the remediation fund to the dry cleaner
environmental response and reimbursement
account for purposes of Minnesota Statutes,
section 115B.49, deleted text begin if legislation is enacted in
the 2020 legislative session to address the
insolvency of the dry cleaner environmental
response and reimbursement account deleted text end new text begin with
reimbursement prioritized to persons who meet
the definition in Minnesota Statutes, section
115B.48, subdivision 10, clause (2), and who
have made a request to the commissioner, as
required under Minnesota Statutes, section
115B.50, subdivision 2 new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from July 1, 2019.
new text end

Sec. 3. new text begin REVISOR INSTRUCTION.
new text end

new text begin In each section of Minnesota Statutes referred to in column A, the revisor of statutes
must delete the reference in column B and insert the reference in column C.
new text end

new text begin Column A new text end	new text begin Column B new text end	new text begin Column C new text end
new text begin 13.7411, subdivision 5 new text end	new text begin 115B.49, subdivision 4 new text end	new text begin 115B.49, subdivision 4c new text end
new text begin 115B.491, subdivision 1 new text end	new text begin 115B.49, subdivision 4, paragraph (b) new text end	new text begin 115B.49, subdivision 4c, paragraph (c) new text end
new text begin 115B.491, subdivision 2 new text end	new text begin 115B.49, subdivision 4, paragraph (b) new text end	new text begin 115B.49, subdivision 4c, paragraph (c) new text end
new text begin 115B.491, subdivision 2 new text end	new text begin 115B.49, subdivision 4, paragraph (c) new text end	new text begin 115B.49, subdivision 4c, paragraph (d) new text end
new text begin 115B.491, subdivision 3 new text end	new text begin 115B.49, subdivision 4, paragraph (c) new text end	new text begin 115B.49, subdivision 4c, paragraph (d) new text end
new text begin 270B.14, subdivision 15 new text end	new text begin 115B.49, subdivision 4 new text end	new text begin 115B.49, subdivision 4c new text end

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

new text begin Minnesota Statutes 2018, section 115B.49, subdivisions 4 and 4b, new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

APPENDIX

Repealed Minnesota Statutes: 20-6879

115B.49 DRY CLEANER ENVIRONMENTAL RESPONSE AND REIMBURSEMENT ACCOUNT.

Subd. 4.

Registration; fees.

(a) The owner or operator of a dry cleaning facility shall register on or before October 1 of each year with the commissioner of revenue in a manner prescribed by the commissioner of revenue and pay a registration fee for the facility. The amount of the fee is:

(1) $500, for facilities with a full-time equivalence of fewer than five;

(2) $1,000, for facilities with a full-time equivalence of five to ten; and

(3) $1,500, for facilities with a full-time equivalence of more than ten.

The registration fee must be paid on or before October 18 or the owner or operator of a dry cleaning facility may elect to pay the fee in equal installments. Installment payments must be paid on or before October 18, on or before January 18, on or before April 18, and on or before June 18. All payments made after October 18 bear interest at the rate specified in section 270C.40.

(b) A person who sells dry cleaning solvents for use by dry cleaning facilities in the state shall collect and remit to the commissioner of revenue in the same manner prescribed by the commissioner of revenue, for the taxes imposed under chapter 297A, a fee of:

(1) $3.50 for each gallon of perchloroethylene sold for use by dry cleaning facilities in the state;

(2) 70 cents for each gallon of hydrocarbon-based dry cleaning solvent sold for use by dry cleaning facilities in the state; and

(3) 35 cents for each gallon of other nonaqueous solvents sold for use by dry cleaning facilities in the state.

(c) The audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters 270C and 289A apply to the fee imposed by this subdivision. To enforce this subdivision, the commissioner of revenue may grant extensions to file returns and pay fees, impose penalties and interest on the annual registration fee under paragraph (a) and the monthly fee under paragraph (b), and abate penalties and interest in the manner provided in chapters 270C and 289A. The penalties and interest imposed on taxes under chapter 297A apply to the fees imposed under this subdivision. Disclosure of data collected by the commissioner of revenue under this subdivision is governed by chapter 270B.

Subd. 4b.

Fee adjustment.

Notwithstanding section 16A.1285, each fiscal year the commissioner shall adjust the fees in subdivision 4 as necessary to maintain an annual income to the account of $650,000.