1.1 	A bill for an act
1.2 	relating to local taxes; modifying the local sales and use tax for the city of Rogers;
1.3 	amending Laws 2019, First Special Session chapter 6, article 6, section 26.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Laws 2019, First Special Session chapter 6, article 6, section 26, is amended 
1.6 	to read:
1.7 	Sec. 26. CITY OF ROGERS; LOCAL TAXES AUTHORIZED.
 1.8 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
1.9 	sections 297A.99 and 477A.016, or any other law or ordinance, and as approved by the 
1.10 	voters at the general election of November 6, 2018, the city of Rogers may impose, by 
1.11 	ordinance, a sales and use tax of one-quarter of one percent for the purposes specified in 
1.12 	subdivision 3. Except as otherwise provided in this section, the provisions of Minnesota 
1.13 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
1.14 	of the taxes authorized under this subdivision.
1.15 		Subd. 2.Excise tax authorized. Notwithstanding Minnesota Statutes, section 477A.016, 
1.16 	or any other contrary provision of law, or ordinance, the city of Rogers may impose by 
1.17 	ordinance, for the purposes specified in subdivision 3, an excise tax of up to $20 per motor 
1.18 	vehicle, as defined by ordinance, purchased or acquired from any person engaged within 
1.19 	the city of Rogers in the business of selling motor vehicles at retail.
1.20 		Subd. 3.Use of sales and use tax and excise tax revenues. (a) The revenues derived 
1.21 	from the taxes authorized under subdivisions 1 and 2 must be used by the city of Rogers to 
2.1 	pay the costs of collecting and administering the taxes and the capital and administrative 
2.2 	costs of any or all of the following projects:
2.3 	(1) trail and pedestrian facilities including an I-94 pedestrian crossing, a County Road 
2.4 	144 pedestrian tunnel, and other new trails and trail connections;
2.5 	(2) aquatics facilities consisting of either or both of a splash pad and any contribution 
2.6 	toward the community portion of a school pool; and
2.7 	(3) community athletic facilities including construction of South Community park, site 
2.8 	improvements for future recreation facilities, and a multipurpose indoor turf facility.
2.9 	(b) The total that may be raised from the taxes to pay for these projects is limited to 
2.10 	$16,500,000 $25,000,000, plus the costs related to the issuance and paying debt service on 
2.11 	bonds for these projects.
2.12 		Subd. 4.Bonding authority. (a) The city of Rogers may issue bonds under Minnesota 
2.13 	Statutes, chapter 475, pursuant to approval by the voters at the general election of November 
2.14 	6, 2018, to finance all or a portion of the costs of the projects authorized in subdivision 3. 
2.15 	The aggregate principal amount of bonds issued under this subdivision may not exceed 
2.16 	$16,500,000 $25,000,000, minus an amount equal to any state grant authorized before 
2.17 	October 1, 2019, to fund any of the projects listed in subdivision 3, and plus an amount 
2.18 	equal to interest on and the costs of issuing the bonds. The bonds may be paid from or 
2.19 	secured by any funds available to the city of Rogers, including the taxes authorized under 
2.20 	subdivisions 1 and 2.
2.21 	(b) The bonds are not included in computing any debt limitation applicable to the city 
2.22 	of Rogers, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
2.23 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
2.24 	the bonds under Minnesota Statutes, section 475.58, is not required.
2.25 		Subd. 5.Termination of taxes. The taxes imposed under subdivisions 1 and 2 expire 
2.26 	at the earlier later of: (1) 20 years after the taxes are first imposed; or (2) when the city 
2.27 	council determines that $16,500,000 $25,000,000, minus an amount equal to any state grant 
2.28 	authorized before October 1, 2019, to fund any of the projects listed in subdivision 3, and 
2.29 	plus an amount sufficient to pay interest on and the costs of issuing the bonds authorized 
2.30 	under subdivision 4, has been received from the taxes to pay for the cost of the projects 
2.31 	authorized under subdivision 3. Any funds remaining after payment of all such costs and 
2.32 	payment of the bonds in full shall be placed in the general fund of the city. The taxes imposed 
2.33 	under subdivisions 1 and 2 may expire at an earlier time if the city so determines by 
2.34 	ordinance.

3.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
3.2 	city of Rogers and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
3.3 	subdivisions 2 and 3.