SF 976

as introduced - 90th Legislature (2017 - 2018) Posted on 03/17/2017 08:40am

A bill for an act
relating to taxation; liquor; dedicating the proceeds from taxes on Sunday liquor
sales; proposing coding for new law in Minnesota Statutes, chapter 340A.

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

Section 1.

new text begin [340A.5045] SUNDAY SALES; APPROPRIATION OF REVENUE.
new text end

new text begin (a) If off-sale licensees are allowed to sell intoxicating liquor on Sundays, under section
340A.504, subdivision 4, the commissioner of revenue shall annually estimate the amount
of increased state tax revenue attributed each year to the legalization of Sunday off-sale
liquor sales. The commissioner shall make the determination by July 15 of each year for
the preceding 12-month period ending the immediately preceding May 31. For purposes of
this section, "state tax revenues" means the revenues from taxes collected under section
295.75, and chapters 297A, not including any amount attributable to the additional sales
tax under section 297A.62, subdivision 1a, and 297G. The commissioner may require
remitters of these taxes to file any additional information necessary in order to make the
determination required under this paragraph.
new text end

new text begin (b) The amount determined under paragraph (a) is annually appropriated from the general
fund in the fiscal year in which the determination is made to the commissioner of health
and human services to fund chemical dependency treatment programs under chapter 254B.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment with
the commissioner making the first determination by July 15 of the calendar year following
the calendar year in which Sunday sales under Minnesota Statutes, section 340.504,
subdivision 4, are allowed.
new text end