1.1                          A bill for an act
  1.2             relating to taxation; providing for payments to 
  1.3             counties with Indian casinos of a portion of revenues 
  1.4             under tribal tax agreements; appropriating money; 
  1.5             amending Minnesota Statutes 1996, section 270.60, by 
  1.6             adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 270.60, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 4.  [PAYMENTS TO COUNTIES.] (a) The commissioner 
  1.11  shall pay to a county in which an Indian gaming casino is 
  1.12  located ten percent of the state share of all taxes generated 
  1.13  from activities on reservations and collected under a tax 
  1.14  agreement under this section with the tribal government for the 
  1.15  reservation located in the county.  If the tribe has casinos 
  1.16  located in more than one county, the payment must be divided 
  1.17  equally among the counties in which the casinos are located. 
  1.18     (b) If a tribe agrees in writing with a county in which an 
  1.19  Indian gaming casino is located to make cash payments to the 
  1.20  county, the commissioner shall pay an additional amount to the 
  1.21  county equal to the tribal payment.  The total amount paid under 
  1.22  this paragraph and paragraph (a) must not exceed 15 percent of 
  1.23  the state share of the tax generated under the agreement for a 
  1.24  year. 
  1.25     (c) The commissioner shall make the payments under 
  1.26  paragraph (a) by February 28 of the year following the year in 
  2.1   which the tax is collected.  For payments under paragraph (b), 
  2.2   the commissioner shall make the payments within 15 days after 
  2.3   the commissioner receives notice from the county that payment 
  2.4   has been received from the tribe, but not before payment is made 
  2.5   under paragraph (a). 
  2.6      (d) The amounts necessary to make the payments authorized 
  2.7   by this subdivision are appropriated from the general fund to 
  2.8   the commissioner.