Minnesota Session Laws - 1986, Regular Session

  

                         Laws of Minnesota 1986 

                        CHAPTER 379-S.F.No. 1966 
           An act relating to the city of St. Cloud; authorizing 
          the city to impose certain taxes to construct, 
          operate, and promote a convention center facility. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  [CITY OF ST. CLOUD; LIQUOR AND FOOD TAX.] 
    Subdivision 1.  [LIQUOR AND FOOD TAX AUTHORIZED.] 
Notwithstanding Minnesota Statutes, section 477A.016, or any 
ordinance, city charter, or other provision of law, the city of 
St. Cloud may, by ordinance, impose a sales tax supplemental to 
the general sales tax imposed in Minnesota Statutes, chapter 
297A, the proceeds of which shall be used in accordance with 
subdivision 2.  The tax imposed by the city may be not more than 
one percent on the gross receipts from all retail on-sales of 
intoxicating liquor and fermented malt beverages sold at 
licensed on-sale liquor establishments located within its 
geographic boundaries, or not more than one percent on the gross 
receipts from the retail sale of food and beverages not subject 
to the liquor tax by a restaurant or place of refreshment 
located within its geographic boundaries, or both.  For purposes 
of this act, the city shall define the terms "restaurant" and 
"place of refreshment" by resolution.  The governing body of the 
city may adopt an ordinance establishing a convention center 
taxing district.  The ordinance shall describe with 
particularity the area within the city to be included in the 
district.  If the city establishes a convention center taxing 
district, the sales taxes authorized under this subdivision may 
be imposed only upon the sales occurring at on-sale liquor 
establishments, restaurants, or other places of refreshment 
located within the district. 
    Subd. 2.  [USE OF PROCEEDS OF LIQUOR AND FOOD TAX.] The 
proceeds of any tax imposed under subdivision 1 shall be used by 
the city to pay all or a portion of the expenses of constructing 
a convention center facility or related facilities.  Authorized 
expenses include, but are not limited to, securing or paying 
debt service on bonds or other obligations issued to finance the 
construction of a convention center facility or related 
facilities.  For the purposes of this act, "related facilities" 
means all publicly owned real or personal property that the 
governing body of the city determines will be necessary to 
facilitate the use of the convention center including, but not 
limited to, parking, skyways, lighting, and landscaping. 
    Subd. 3.  [EXPIRATION OF TAXING AUTHORITY.] The authority 
granted by subdivision 1 to the city to impose a liquor and food 
tax shall expire when the principal and interest on any bonds or 
other obligations issued to finance construction of a convention 
center facility or related facilities have been paid or at an 
earlier time as the city shall, by ordinance, determine.  
    Sec. 2.  [CITY OF ST. CLOUD; LOCAL LODGING TAX.] 
    Subdivision 1.  [ADDITIONAL TAX AUTHORIZED.] 
Notwithstanding Minnesota Statutes, section 477A.016, or any 
ordinance, city charter, or other provision of law, the city of 
St. Cloud may, by ordinance, impose a tax at a rate not to 
exceed two percent in addition to the tax authorized under Laws 
1979, chapter 197, 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. 
    Subd. 2.  [USE AND DISTRIBUTION OF PROCEEDS OF LOCAL 
LODGING TAX.] Notwithstanding Minnesota Statutes, section 
477A.016, or any ordinance, city charter, or other provision of 
law, the tax imposed under the authority of subdivision 1 shall 
be used to promote, operate and maintain a convention center 
facility and related facilities in St. Cloud.  The city shall 
annually, or at its discretion more often, adopt an ordinance 
that provides for distribution of the proceeds of the tax. 
    Sec. 3.  [ENFORCEMENT, COLLECTION, AND ADMINISTRATION OF 
TAXES.] 
    Unless the city of St. Cloud and the commissioner of 
revenue otherwise agree, a tax imposed under section 1 or 2 
shall be enforced, collected, and administered pursuant to this 
section.  
    A tax imposed under section 1 or 2 shall be reported and 
paid to the commissioner of revenue with the state sales and use 
taxes, and be subject to the same penalties, interest, and 
enforcement provisions.  The proceeds of the tax, less refunds 
and a proportionate share of the costs of collection, shall be 
remitted at least quarterly to the city.  The commissioner shall 
deduct from the proceeds remitted an amount that equals the 
indirect statewide costs as well as the direct and indirect 
department costs necessary to administer, audit, and collect the 
tax.  The amount deducted shall be deposited in the state 
general fund. 
    Sec. 4.  [LOCAL APPROVAL; EFFECTIVE DATE.] 
    Sections 1 to 3 are effective the day after compliance with 
Minnesota Statutes, section 645.021, subdivision 3, by the 
governing body of the city of St. Cloud.  Notwithstanding 
Minnesota Statutes, section 645.021, subdivision 3, the city may 
comply with Minnesota Statutes, section 645.021 at any time 
before January 1, 1989. 
    Approved March 19, 1986