1.1 	A bill for an act
1.2 	relating to taxation; sales and use; modifying sales and use tax for the city of 
1.3 	Mankato;amending Laws 1991, chapter 291, article 8, section 27, subdivision 3, 
1.4 	as amended; Laws 2008, chapter 366, article 7, section 16, subdivision 3.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Laws 1991, chapter 291, article 8, section 27, subdivision 3, as amended 
1.7 	by Laws 1998, chapter 389, article 8, section 28, and Laws 2008, chapter 366, article 
1.8 	7, section 9, is amended to read:
1.9 		Subd. 3. Use of revenues. Revenues received from taxes authorized by subdivisions 
1.10 	1 and 2 shall be used by the city to pay the cost of collecting the tax and to pay all or 
1.11 	a portion of the expenses of constructing and improving facilities as part of an urban 
1.12 	revitalization project in downtown Mankato known as Riverfront 2000. Authorized 
1.13 	expenses include, but are not limited to, acquiring property and paying relocation expenses 
1.14 	related to the development of Riverfront 2000 and related facilities, and securing or paying 
1.15 	debt service on bonds or other obligations issued to finance the construction of Riverfront 
1.16 	2000 and related facilities. For purposes of this section, "Riverfront 2000 and related 
1.17 	facilities" means a civic-convention center, an arena, a riverfront park, a technology center 
1.18 	and related educational facilities, and all publicly owned real or personal property that 
1.19 	the governing body of the city determines will be necessary to facilitate the use of these 
1.20 	facilities, including but not limited to parking, skyways, pedestrian bridges, lighting, and 
1.21 	landscaping. It also includes the performing arts theatre and the Southern Minnesota 
1.22 	Women's Hockey Exposition Center, attached to the Mankato Civic Center for use by 
1.23 	Minnesota State University, Mankato.

2.1 	EFFECTIVE DATE. This section is effective the day after the governing body of 
2.2 	the city of Mankato and its chief clerical officer comply with Minnesota Statutes, section 
2.3 	645.021, subdivisions 2 and 3.

2.4 	Sec. 2. Laws 2008, chapter 366, article 7, section 16, subdivision 3, is amended to read:
2.5 		Subd. 3.Use of proceeds from authorized taxes. The proceeds of any tax imposed 
2.6 	under subdivisions 1 and 2 shall be used by the city to pay all or a portion of the expenses 
2.7 	of operation and maintenance of the Riverfront 2000 and related facilities, including a 
2.8 	performing arts theatre and the Southern Minnesota Women's Hockey Exposition Center, 
2.9 	attached to the Mankato Civic Center for use by Minnesota State University, Mankato. 
2.10 	Authorized expenses include securing or paying debt service on bonds or other obligations 
2.11 	issued to finance the construction of the facilities.

2.12 	EFFECTIVE DATE. This section is effective the day after the governing body of 
2.13 	the city of Mankato and its chief clerical officer comply with Minnesota Statutes, section 
2.14 	645.021, subdivisions 2 and 3.