Minnesota Session Laws - 1987, Regular Session

  

                         Laws of Minnesota 1987 

                        CHAPTER 285-H.F.No. 1219 
           An act relating to taxation; authorizing Scott county 
          to impose a tax on admissions to major amusement 
          facilities; providing for expenditure of the proceeds 
          of the tax. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  [SCOTT COUNTY; ADMISSIONS TAX.] 
    Subdivision 1.  [IMPOSITION.] The board of commissioners of 
Scott county may by ordinance impose a tax on admissions to 
major amusement facilities in the county for the county's share 
of all related costs of the Bloomington ferry bridge.  In this 
section, "major amusement facility" means a place of amusement 
that has been constructed with a capacity of 10,000 persons or 
more or that was the site of an event that had a paid attendance 
of 10,000 persons or more on any day during the preceding 
12-month period. 
    Subd. 2.  [RATE.] The tax shall be imposed at a rate not to 
exceed 25 cents per paid admission.  The board of commissioners 
may by ordinance change the rate, subject to the limitation in 
this subdivision.  The tax imposed under this section is not 
subject to the restrictions in Minnesota Statutes, section 
240.15.  
    Subd. 3.  [COLLECTION.] The commissioner of revenue may 
enter into agreements with the county to provide for the 
collection of the tax by the state on behalf of the county.  The 
commissioner may charge the county a reasonable fee for its 
collection from the proceeds of the tax.  The tax shall be 
subject to the same interest, penalties, and enforcement 
provisions as the tax imposed under Minnesota Statutes, chapter 
297A, including the confidentiality requirements of Minnesota 
Statutes, section 297A.43. 
     Subd. 4.  [USE OF PROCEEDS.] Money received by Scott county 
from the tax imposed under this act shall be paid into the 
county road and bridge fund and used for the purposes of that 
fund.  
     Sec. 2.  [REPEALER.] 
    Section 1 is repealed ten days following certification by 
the Scott county treasurer that sufficient proceeds of the tax 
have been deposited in the county road and bridge fund to pay 
for the county's share of all related costs of the Bloomington 
ferry bridge. 
    Sec. 3.  [EFFECTIVE DATE.] 
    This act is effective the day following final enactment. 
    Approved May 28, 1987