SF 3801

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to transportation; proposing a referendum on a 0.25 percent metropolitan
area sales tax for transit; amending Minnesota Statutes 2004, section 297A.94;
proposing coding for new law in Minnesota Statutes, chapter 297A.

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

Section 1.

Minnesota Statutes 2004, section 297A.94, is amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.

(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:

(1) the taxes are derived from sales and use of property and services purchased for
the construction and operation of an agricultural resource project; and

(2) the purchase was made on or after the date on which a conditional commitment
was made for a loan guaranty for the project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount deposited in the loan guaranty
account must be reduced by any refunds and by the costs incurred by the Department of
Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on sales and purchases included in section 297A.61,
subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
as follows:

(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the balance to the general
fund.

(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
penalties, transmitted to the commissioner under section 297A.65, must be deposited by
the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the heritage enhancement account
in the game and fish fund, and may be spent only on activities that improve, enhance, or
protect fish and wildlife resources, including conservation, restoration, and enhancement
of land, water, and other natural resources of the state;

(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only for state parks and trails;

(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only on metropolitan park and trail grants;

(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and

(5) two percent of the receipts must be deposited in the natural resources fund,
and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
Conservatory, and the Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue
shall supplement traditional sources of funding for those purposes. Land acquired with
money deposited in the game and fish fund under paragraph (e) must be open to public
hunting and fishing during the open season, except that in aquatic management areas or
on lands where angling easements have been acquired, fishing may be prohibited during
certain times of the year and hunting may be prohibited. At least 87 percent of the money
deposited in the game and fish fund for improvement, enhancement, or protection of fish
and wildlife resources under paragraph (e) must be allocated for field operations.

new text begin (g) The revenues, including interest and penalties, collected under section 297A.996
must be deposited by the commissioner as provided for in that section.
new text end

Sec. 2.

new text begin [297A.996] REFERENDUM; METROPOLITAN TRANSPORTATION
AREA SALES TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the terms defined in this
subdivision have the meanings given to them.
new text end

new text begin (b) "Metropolitan transportation area" or "area" means the 11-county area consisting
of Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne,
Washington, and Wright Counties.
new text end

new text begin (c) "Public transit" has the meaning given it in section 174.22, subdivision 7.
new text end

new text begin Subd. 2. new text end

new text begin Tax authorized. new text end

new text begin If approved by a majority of voters in the metropolitan
transportation area at the general election held in November 2006, a general sales tax of
one-quarter of one percent is imposed on sales within the metropolitan transportation area.
This is in addition to the taxes imposed under sections 297A.62 to 297A.64 and any
other local sales taxes imposed in the area.
new text end

new text begin Subd. 3. new text end

new text begin Tax base. new text end

new text begin The tax applies to sales taxable under this chapter that occur
within the area. Taxable goods or services are subject to the tax if they are sourced to the
area pursuant to section 297A.668.
new text end

new text begin Subd. 4. new text end

new text begin Use tax. new text end

new text begin A compensating use tax applies, at the same rate as the sales tax,
on the use, storage, distribution, or consumption of tangible personal property or taxable
services.
new text end

new text begin Subd. 5. new text end

new text begin Application of other laws. new text end

new text begin (a) Section 297A.99, subdivisions 7, 8, 9, 10,
and 11 apply to taxes authorized under this section.
new text end

new text begin (b) The commissioner has the same powers to assess and collect the taxes as are
given the commissioner in this chapter and chapters 270 and 289A, to assess and collect
sales and use taxes.
new text end

new text begin Subd. 6. new text end

new text begin Allocation of revenue. new text end

new text begin The commissioner shall allocate revenue from the
tax imposed under this section as follows:
new text end

new text begin (a) Revenue collected in Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and
Washington Counties must be paid to the Metropolitan Council. The council may use the
revenue only for operation, capital improvement, or assistance to public transit within the
metropolitan transit area as defined in section 473.121, subdivision 16.
new text end

new text begin (b) Revenue collected in each other county in the area must be paid to the treasurer
of each such county. Money so paid may be spent by the county only for the operation
of, or assistance to, public transit.
new text end