SF 3336

as introduced - 86th Legislature (2009 - 2010) Posted on 04/06/2010 03:33pm

A bill for an act
relating to taxation; authorizing the city of Detroit Lakes to impose food,
beverage, and entertainment taxes.

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

Section 1. new text begin CITY OF DETROIT LAKES; LOCAL TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota
Statutes, section 477A.016, or any ordinance, city charter, or other provision of law, the
city of Detroit Lakes may, by ordinance, impose a sales tax of one-half of one percent
on the gross receipts of all food and beverages by a restaurant or place of refreshment,
as defined by resolution of the city, that is located within 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 Entertainment tax. new text end

new text begin Notwithstanding Minnesota Statutes, section
477A.016, or any ordinance, city charter, or other provision of law, the city of Detroit
Lakes may, by ordinance, impose a tax of one-half of one percent on the gross receipts
on admission to an entertainment event located within the city. For purposes of this
section, "entertainment event" means any event for which persons pay money in order to
be admitted to the premises and to be entertained, including, but not limited to, theaters,
concerts, and sporting events.
new text end

new text begin Subd. 3. new text end

new text begin Use of proceeds from authorized taxes. new text end

new text begin The proceeds of the taxes
imposed under subdivisions 1 and 2 must be used by the city to pay all or a portion of the
expenses of the following projects:
new text end

new text begin (1) control of flowering rush infestation;
new text end

new text begin (2) construction and improvement of bike trail facilities;
new text end

new text begin (3) parking improvements near public facilities; and
new text end

new text begin (4) redevelopment of the area returned to the city as a result of realignment of
Highway 10.
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 taxes authorized under subdivisions 1
and 2 expire when the governing body of the city determines that sufficient revenues have
been raised to finance the projects in subdivision 3, including the amount to prepay to retire
at maturity the principal, interest, and premium due on any bonds issued for the projects.
new text end

new text begin Subd. 5. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin The city may enter into
an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes under subdivisions 1 and 2. If the commissioner agrees to collect the tax, the
provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement apply.
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 Detroit Lakes and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end