as introduced - 93rd Legislature (2023 - 2024) Posted on 02/01/2023 12:50pm
Engrossments | ||
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Introduction | Posted on 01/31/2023 |
A bill for an act
relating to public safety; regulating the manufacture, sale, and use of fireworks;
dedicating a portion of revenues from the sale of certain fireworks for public safety
purposes; amending Minnesota Statutes 2022, sections 297A.94; 624.20,
subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 297A.94, is amended to read:
(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 management and budget 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) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit
in the state treasury the revenues collected under section 297A.64, subdivision 1, including
interest and penalties and minus refunds, and credit them to the highway user tax distribution
fund.
(e) 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.
(f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit
of revenues under paragraph (d), the commissioner shall deposit into the state treasury and
credit to the highway user tax distribution fund an amount equal to the estimated revenues
derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or
rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The
commissioner shall estimate the amount of sales tax revenue deposited under this paragraph
based on the amount of revenue deposited under paragraph (d).
(g) The commissioner shall deposit an amount of the remittances monthly into the state
treasury and credit them to the highway user tax distribution fund as a portion of the estimated
amount of taxes collected from the sale and purchase of motor vehicle repair and replacement
parts in that month. The monthly deposit amount is $12,137,000. For purposes of this
paragraph, "motor vehicle" has the meaning given in section 297B.01, subdivision 11, and
"motor vehicle repair and replacement parts" includes (i) all parts, tires, accessories, and
equipment incorporated into or affixed to the motor vehicle as part of the motor vehicle
maintenance and repair, and (ii) paint, oil, and other fluids that remain on or in the motor
vehicle as part of the motor vehicle maintenance or repair. For purposes of this paragraph,
"tire" means any tire of the type used on highway vehicles, if wholly or partially made of
rubber and if marked according to federal regulations for highway use.
(h) 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.
(i) The revenue dedicated under paragraph (h) 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 (h) 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 (h) must be allocated for field operations.
(j) The commissioner must deposit the revenues, including interest and penalties minus
any refunds, derived from the sale of items regulated under section 624.20, subdivision 1,
that may be sold to persons 18 years old or older and that are not prohibited from use by
the general public under section 624.21, in the state treasury and credit:
(1) 25 percent to the volunteer fire assistance grant account established under section
88.068;
(2) 25 percent to the fire safety account established under section 297I.06, subdivision
3; and
(3) the remainder to the general fund.
For purposes of this paragraph, the percentage of total sales and use tax revenue derived
from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be
sold to persons 18 years old or older and are not prohibited from use by the general public
under section 624.21, is a set percentage of the total sales and use tax revenues collected in
the state, with the percentage determined under Laws 2017, First Special Session chapter
1, article 3, section 39.
new text begin
(k) Beginning with sales taxes remitted after June 30, 2023, the commissioner shall
deposit the revenues, including penalties and interest and less refunds, derived from the
taxes imposed on the sale of aerial and audible devices, in the state treasury and credit: (1)
25 percent to the volunteer fire assistance grant account in the special revenue fund for
grants under section 88.067; (2) 25 percent to the fire safety account established under
section 297I.06, subdivision 3; and (3) the remainder to the general fund. For purposes of
this section, "aerial and audible devices" has the meaning given in section 624.20, subdivision
1, paragraph (a). The commissioner shall estimate the percentage of total sales tax revenue
attributable to the sale of aerial and audible devices to calculate the amount of annual revenue
that should be paid to the account under this paragraph in fiscal year 2024 and each
subsequent fiscal year.
new text end
deleted text begin (k)deleted text end new text begin (l)new text end The revenues deposited under paragraphs (a) to deleted text begin (j)deleted text end new text begin (k)new text end do not include the revenues,
including interest and penalties, generated by the sales tax imposed under section 297A.62,
subdivision 1a, which must be deposited as provided under the Minnesota Constitution,
article XI, section 15.
new text begin
This section is effective for sales and purchases made after June
30, 2023.
new text end
Minnesota Statutes 2022, section 624.20, subdivision 1, is amended to read:
(a) As used in sections 624.20 to 624.25deleted text begin , the term "fireworks"
means any substance or combination of substances or article prepared for the purpose of
producing a visible or an audible effect by combustion, explosion, deflagration, or detonation,
and includes blank cartridges, toy cannons, and toy canes in which explosives are used, the
type of balloons which require fire underneath to propel them, firecrackers, torpedoes,
skyrockets, Roman candles, daygo bombs, sparklers other than those specified in paragraph
(c), or other fireworks of like construction, and any fireworks containing any explosive or
inflammable compound, or any tablets or other device containing any explosive substance
and commonly used as fireworks.deleted text end new text begin :
new text end
deleted text begin
(b) The term "fireworks" shall not include toy pistols, toy guns, in which paper caps
containing 25/100 grains or less of explosive compound are used and toy pistol caps which
contain less than 20/100 grains of explosive mixture.
deleted text end
deleted text begin
(c) The term also does not include wire or wood sparklers of not more than 100 grams
of mixture per item, other sparkling items which are nonexplosive and nonaerial and contain
75 grams or less of chemical mixture per tube or a total of 500 grams or less for multiple
tubes, snakes and glow worms, smoke devices, or trick noisemakers which include paper
streamers, party poppers, string poppers, snappers, and drop pops, each consisting of not
more than twenty-five hundredths grains of explosive mixture. The use of items listed in
this paragraph is not permitted on public property. This paragraph does not authorize the
purchase of items listed in it by persons younger than 18 years of age. The age of a purchaser
of items listed in this paragraph must be verified by photographic identification.
deleted text end
new text begin
(1) "aerial and audible devices" means fireworks in a finished state, suitable for use by
the public, listed in APA 87-1, sections 3.1.2, 3.1.3, and 3.5, and containing 75 grams or
less of chemical mixture per tube for a total of 500 grams or less for multiple tubes in a
device;
new text end
new text begin
(2) "APA 87-1" means the American Pyrotechnics Association Standard 87-1 from the
Standard for Construction and Approval for Transportation of Fireworks, Novelties, and
Theatrical Pyrotechnics, 2001 Edition;
new text end
new text begin
(3) "display fireworks" means firework devices in a finished state, exclusive of mere
ornamentation, primarily intended for commercial displays that are designed to produce
visible effects, audible effects, or both, by combustion, deflagration, or detonation. The
term includes, but is not limited to, salutes containing more than 130 milligrams of explosive
composition, aerial shells containing more than 40 grams of chemical composition exclusive
of light charge, and other exhibition display items that exceed the limits contained in APA
87-1 for aerial and audible devices;
new text end
new text begin
(4) "fireworks" means any device, other than sparkling devices, novelties, aerial and
audible devices, or theatrical pyrotechnic articles that are intended to produce visible effects,
audible effects, or both, by combustion, deflagration, or detonation. The term includes
display fireworks;
new text end
new text begin
(5) "novelties" means devices containing small amounts of pyrotechnic composition
that are listed in APA 87-1, sections 3.2, 3.3, and 3.4. The term includes deregulated
sparklers, snakes and glow worms, smoke devices, and trick noisemakers, including paper
streamers, party poppers, string poppers, snappers, drop pops, each consisting of not more
than 25/100 grains of explosive mixture; toy pistols, toy guns, in which paper caps containing
25/100 grains or less of explosive compound are used; and toy pistol caps that contain less
than 20/100 grains of explosive mixture; and
new text end
new text begin
(6) "sparkling devices" means ground-based or handheld devices that produce a shower
of sparks that are listed in APA 87-1, sections 3.1.1 and 3.5. The term includes fountains,
torches, wheels, ground spinners, flitter sparklers, toy smoke devices, and sparklers.
new text end
new text begin
(b) Nothing in sections 624.20 to 624.25 authorizes the possession or use of sparkling
devices, novelties, or aerial and audible devices on public property, or the purchase of these
items by persons younger than 18 years of age. A person selling sparkling devices, novelties,
or aerial and audible devices shall verify the age of a purchaser by photographic
identification. Nothing in sections 624.20 to 624.25 authorizes the use of aerial and audible
devices other than during the period from 12:00 p.m. to 10:00 p.m., or one and one-half
hours after sunset, whichever is later.
new text end
new text begin
(c) A retail seller of sparkling devices, novelties, or aerial and audible devices may
operate out of a temporary structure for no more than 45 days in a calendar year. A retail
seller operating beyond 45 days in a calendar year must do so from a permanent structure.
new text end
(d) A local unit of government may impose an annual license fee for the retail sale of
deleted text begin items authorized under paragraph (c)deleted text end new text begin sparkling devices and aerial and audible devicesnew text end . The
annual license fee of each retail seller that is in the business of selling only deleted text begin the items
authorized under paragraph (c)deleted text end new text begin sparkling devices or aerial and audible devices, or both,new text end may
not exceed $350new text begin for a single retail locationnew text end , and the annual license of each other retail seller
may not exceed $100. new text begin A local unit of government may assess a fee, not to exceed $100, to
a licensee for each additional retail location that the licensee operates. A license application
must be made before June 1 of each year and must require, at a minimum, the location of
each retail location the licensee intends to operate. The local authority having jurisdiction
shall, within 14 days after the receipt of an application for a license, either issue the license
or notify the applicant of the denial of the license. A licensee must display the license issued
pursuant to this paragraph at each point of sale operated by the licensee. A license issued
under this paragraph expires May 31 of the year following the year of issuance. new text end A local unit
of government may not:
(1) impose any fee or charge, other than the fee authorized by this paragraph, on the
new text begin wholesale or new text end retail sale of deleted text begin items authorized under paragraph (c)deleted text end new text begin sparkling devices and aerial
and audible devicesnew text end ;
(2) new text begin except to comply with paragraph (c), new text end prohibit or restrict the new text begin sale or new text end display of deleted text begin items
fordeleted text end new text begin sparkling devices, novelties, or aerial and audible devices from anynew text end permanent or
temporary deleted text begin retail sale authorized under paragraph (c)deleted text end new text begin structurenew text end that deleted text begin complydeleted text end new text begin compliesnew text end with
National Fire Protection Association Standard 1124 (deleted text begin 2003deleted text end new text begin 2006new text end edition); deleted text begin or
deleted text end
(3) impose on a retail seller any financial guarantee requirements, including bonding or
insurance provisions, containing restrictions or conditions not imposed on the same basis
on all other business licenseesnew text begin ; or
new text end
new text begin (4) enact any ordinance, rule, or regulation that prohibits, limits, or restricts the wholesale
or retail sale of noveltiesnew text end .
new text begin
(e) This section does not preempt a town or home rule charter or statutory city from
enacting and enforcing ordinances under the city charter or chapter 365, 368, 412, or 462,
that regulate the conditions of sale or use for sparkling devices, aerial and audible devices,
and display fireworks.
new text end
new text begin
(f) For the purposes of regulating the conditions of sale or use for aerial and audible
devices, display fireworks, sparkling devices, and novelties, a county has the same authority
and power granted to a statutory city by paragraph (e) and chapter 412. If a home rule charter
or statutory city or town has enacted an ordinance, rule, or regulation under paragraph (e),
that ordinance, rule, or regulation prevails within the city or town.
new text end
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This section is effective June 1, 2023.
new text end