SF 3338

as introduced - 86th Legislature (2009 - 2010) Posted on 04/06/2010 03:36pm

A bill for an act
relating to taxation; sales and use; authorizing the city of Biwabik to impose
local taxes.

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

Section 1. new text begin GIANTS RIDGE RECREATION AREA TAXING AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Additional taxes authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or charter provision to the contrary, the
city of Biwabik, upon approval both by its governing body and by the vote of at least
seven members of the Iron Range Resources and Rehabilitation Board, may impose any or
all of the taxes described in this section.
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 any taxes imposed under this section,
less refunds and costs of collection, must be deposited into the Iron Range Resources and
Rehabilitation Board account enterprise fund created under the provisions of Minnesota
Statutes, section 298.221, paragraph (c), and must be dedicated and expended by the
commissioner of the Iron Range Resources and Rehabilitation Board, upon approval by
the vote of at least seven members of the Iron Range Resources and Rehabilitation Board,
to pay costs for the construction, renovation, improvement, expansion, and maintenance
of public recreational facilities located in those portions of the city within the Giants
Ridge Recreation Area as defined in Minnesota Statutes, section 298.22, subdivision 7, or
to pay any principal, interest, or premium on any bond issued to finance the construction,
renovation, improvement, or expansion of such public recreational facilities.
new text end

new text begin Subd. 3. new text end

new text begin Sales tax. new text end

new text begin The city of Biwabik, upon approval both by its governing
body and by the vote of at least seven members of the Iron Range Resources and
Rehabilitation Board, may impose, by ordinance, a sales tax of not more than one percent
within the Giants Ridge Recreation Area as defined in Minnesota Statutes, section
298.22, subdivision 7. The provisions of Minnesota Statutes, section 297A.99, except for
subdivisions 2 and 3, govern the imposition, administration, collection, and enforcement
of the tax authorized in this subdivision.
new text end

new text begin Subd. 4. new text end

new text begin Lodging tax. new text end

new text begin The city of Biwabik, upon approval both by its governing
body and by the vote of at least seven members of the Iron Range Resources and
Rehabilitation Board, may impose, by ordinance, a tax of not more than five percent on the
gross receipts subject to the lodging tax under Minnesota Statutes, section 469.190. This
tax is in addition to any tax imposed under Minnesota Statutes, section 469.190, and may
be imposed only on gross lodging receipts generated within the Giants Ridge Recreation
Area as defined in Minnesota Statutes, section 298.22, subdivision 7.
new text end

new text begin Subd. 5. new text end

new text begin Admissions and recreation tax. new text end

new text begin (a) The city of Biwabik, upon approval
both by its governing body and by the vote of at least seven members of the Iron Range
Resources and Rehabilitation Board, may impose, by ordinance, a tax of not more than five
percent on admission receipts to entertainment and recreational facilities and on receipts
from the rental of recreation equipment, at sites within the Giants Ridge Recreation Area as
defined in Minnesota Statutes, section 298.22, subdivision 7. The provisions of Minnesota
Statutes, section 297A.99, except for subdivisions 2 and 3, govern the imposition,
administration, collection, and enforcement of the tax authorized in this subdivision.
new text end

new text begin (b) If the city imposes the tax under paragraph (a), it must include in the ordinance
an exemption for purchases of season tickets or passes. The city may also include an
exemption from the tax for individuals who are residents of the area, designated under
Minnesota Statutes, section 273.134.
new text end

new text begin Subd. 6. new text end

new text begin Food and beverage tax. new text end

new text begin The city of Biwabik, upon approval both by its
governing body and by the vote of at least seven members of the Iron Range Resources
and Rehabilitation Board, may impose, by ordinance, an additional sales tax of not more
than one percent on sales of food and beverages primarily for consumption on or off
the premises by restaurants and places of refreshment as defined by resolution of the
city within the Giants Ridge Recreation Area as defined in Minnesota Statutes, section
298.22, subdivision 7. The provisions of Minnesota Statutes, section 297A.99, except for
subdivisions 2 and 3, govern the imposition, administration, collection, and enforcement
of the tax authorized in this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section shall be effective the day after compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3, by the governing body of the
city of Biwabik. Notwithstanding Minnesota Statutes, section 645.021, subdivision 3, the
city may comply with Minnesota Statutes, section 645.021, at any time before January
1, 2012.
new text end