SF 1738

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:23am

A bill for an act
relating to the city of Rochester; increasing the city's tax authority; amending
Laws 2002, chapter 377, article 3, section 25.

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

Section 1.

Laws 2002, chapter 377, article 3, section 25, is amended to read:

Sec. 25. ROCHESTER LODGING TAX.

Subdivision 1.

Authorization.

Notwithstanding Minnesota Statutes, section
469.190 or 477A.016, or any other law, the city of Rochester may impose an additional
tax of one percent on the gross receipts from the furnishing for consideration of lodging at
a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
for a continuous period of 30 days or more.

new text begin Subd. 1a. new text end

new text begin Authorization. new text end

new text begin Notwithstanding Minnesota Statutes, section 469.190 or
477A.016, or any other law, and in addition to the tax authorized by subdivision 1, the city
of Rochester may impose an additional tax of one percent on the gross receipts from the
furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or
resort, other than the renting or leasing of it for a continuous period of 30 days or more
only upon (1) enactment of a law appropriating state money for construction costs of
renovating, improving, or expanding the Mayo Civic Center Complex; and (2) approval of
the city governing body of a total financial package for the project.
new text end

Subd. 2.

Disposition of proceeds.

new text begin (a) new text end The gross proceeds from deleted text begin any deleted text end new text begin the new text end tax imposed
under subdivision 1 must be used by the city to fund a local convention or tourism bureau
for the purpose of marketing and promoting the city as a tourist or convention center.

new text begin (b) The gross proceeds from the one percent tax imposed under subdivision 1a
may be used to pay for (1) construction, renovation, improvement, and expansion of the
Mayo Civic Center and related skyway access, lighting, parking, or landscaping; and (2)
for payment of any principal, interest, or premium on bonds issued to finance the Mayo
Civic Center Complex.
new text end

new text begin Subd. 3. new text end

new text begin Expiration of taxing authority. new text end

new text begin The authority of the city to impose a
tax under subdivision 1a shall expire when the principal and interest on any bonds or
other obligations issued to finance the Mayo Civic Center Complex and related skyway
access, lighting, parking, or landscaping have been paid or at an earlier time as the city
shall, by ordinance, determine.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 2. new text begin ROCHESTER FOOD AND BEVERAGE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Authorization. new text end

new text begin Notwithstanding Minnesota Statutes, section
477A.016, or any other law or charter provision, the city of Rochester may impose a tax of
one percent on the gross receipts on all sales of food and beverages by restaurants and
places of refreshment, as defined by resolution of the city, that occur in the city. For
purposes of this section, "food and beverages" include retail on-sale of intoxicating liquor
and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds. new text end

new text begin The proceeds of this tax shall be used for (1) paying the
cost of collection; (2) to pay for construction, renovation, improvement, and expansion
of the Mayo Civic Center Complex and related skyway access, lighting, parking, or
landscaping; and (3) for payment of any principal, interest, or premium on bonds issued to
finance the Mayo Civic Center Complex.
new text end

new text begin Subd. 3. new text end

new text begin Imposition of the tax. new text end

new text begin The tax under this section may only be imposed
upon (1) enactment of a law appropriating state money for construction costs of
renovating, improving, or expanding the Mayo Civic Center Complex; and (2) approval of
the city governing body of a total financing package for the project.
new text end

new text begin Subd. 4. new text end

new text begin Expiration of taxing authority. new text end

new text begin The authority granted under subdivision
1 to the city to impose a one percent tax on food and beverages shall expire when the
principal and interest on any bonds or other obligations issued to finance the Mayo Civic
Center Complex and related skyway access, lighting, parking, or landscaping have been
paid or at an earlier time as the city shall, by ordinance, determine.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3, and upon approval of the city governing body of a total
financing package to renovate, improve, or expand the Mayo Civic Center Complex.
new text end