1.1 	A bill for an act
1.2 	relating to the city of Winona; authorizing the city to impose a sales and use tax.
1.3 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.4 	Section 1. CITY OF WINONA; TAXES AUTHORIZED.
 1.5 		Subdivision 1.Sales and use tax. Notwithstanding Minnesota Statutes, section 
1.6 	477A.016, or any other provision of law, ordinance, or city charter, if approved by the 
1.7 	voters at a special election held before December 31, 2007, the city of Winona may 
1.8 	impose by ordinance a sales and use tax of up to one-half of one percent for the purpose 
1.9 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
1.10 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, 
1.11 	and enforcement of the tax authorized under this subdivision.
1.12 		Subd. 2.Use of revenues. The proceeds of the tax imposed under this section shall 
1.13 	be used to pay the city-borne costs for the construction of a street connection from the city 
1.14 	of Winona to Minnesota State Highways 61 and 43. The construction will provide access 
1.15 	to the city's newly built industrial park and additional access to a hospital.
1.16 		Subd. 3.Bonding authority. The city of Winona may issue bonds in an amount 
1.17 	not to exceed $8,000,000 under Minnesota Statutes, chapter 475, to finance the capital 
1.18 	expenditures under subdivision 2. An election to approve the bonds under Minnesota 
1.19 	Statutes, section 475.58, is not required. The issuance of bonds under this subdivision is 
1.20 	not subject to Minnesota Statutes, section 275.60 or 275.61. The debt represented by the 
1.21 	bonds must not be included in computing any debt limitations applicable to the city, and 
1.22 	the levy of taxes required by Minnesota Statutes, section 475.61, to pay the principal or 
1.23 	any interest on the bonds must not be subject to any levy limitation.
2.1 		Subd. 4.Termination of tax. The tax authorized under subdivision 1 terminates 
2.2 	at the earlier of: (1) five years after the date of initial imposition of the tax; or (2) when 
2.3 	the city council determines that sufficient funds have been raised from the tax to finance 
2.4 	the capital and administrative costs of the project described in subdivision 2, plus the 
2.5 	additional amount needed to pay the costs related to issuance of bonds under subdivision 
2.6 	3, including interest on the bonds. Any funds remaining after completion of the project 
2.7 	specified in subdivision 2 and retirement or redemption of the bonds in subdivision 3 may 
2.8 	be placed in the general fund of the city. The tax imposed under subdivision 1 may expire 
2.9 	at an earlier time if the city so determines by ordinance.

2.10 	EFFECTIVE DATE. This section is effective the day after compliance by 
2.11 	the governing body of the city of Winona with Minnesota Statutes, section 645.021, 
2.12 	subdivisions 2 and 3.