1999 Minnesota Statutes

CHAPTER 449. Entertainment tax

  449.01 Repealed, 1949 c 119 s 110 

  449.02 Repealed, 1949 c 119 s 110 

  449.04 Repealed, 1976 c 44 s 70 

  449.05 Repealed, 1976 c 44 s 70 

     449.06 Entertainment tax in cities of the fourth class. 

    The governing body of any city of the fourth class 
 operating under a home rule charter or commission form of 
 government may levy a tax for the purpose of providing musical 
 entertainments to the public in public buildings or upon public 
 grounds.  The total sum that may be expended in any year shall 
 not exceed $3,500.  

    HIST: (1737) 1913 c 329 s 1; 1919 c 518 s 1; 1949 c 100 s 1; 
 1973 c 773 s 1; 1989 c 277 art 4 s 50; 1994 c 465 art 1 s 52; 
 1994 c 505 art 4 s 2 

  449.07 Repealed, 1976 c 44 s 70 

     449.08 Tax levy for musical entertainments in cities of 
  the third class. 

    The council of any city of the third class may levy a tax 
 for the purpose of providing free musical entertainment for the 
 general public.  The proceeds of this tax shall be used only for 
 the purpose of providing free musical entertainment for the 
 public.  The annual expenditure for this purpose is limited to 
 $3,000.  

    HIST: (1712-1) 1923 c 337 s 1; 1949 c 721 s 1; 1973 c 773 s 1; 
 1989 c 277 art 4 s 51; 1994 c 505 art 4 s 3 

     449.09 Bands, orchestras or choruses, tax levy. 

    Cities of the second, third, or fourth class, statutory 
 cities, or towns, however organized, may, when authorized as 
 provided in section 449.10, levy each year a tax on all taxable 
 property in the city or town for the purpose of providing a fund 
 for the maintenance, transportation, or employment of a band, 
 orchestra, or chorus for municipal purposes.  All sums shall be 
 separately levied and when collected these sums shall be paid 
 into a special fund and used for these purposes.  When taxes are 
 levied and collected for the maintenance or employment of a 
 band, orchestra, or chorus for municipal purposes and the band, 
 orchestra, or chorus is discontinued or the city or town by a 
 vote of the people as now provided by law decide not to employ a 
 band, orchestra, or chorus, the governing body may transfer the 
 sums so levied and collected to the general fund.  

    HIST: (1933-17) 1927 c 79 s 1; 1931 c 171 s 1; 1937 c 82 s 1; 
 1949 c 563 s 1; 1955 c 109 s 1; 1957 c 44 s 1; 1959 c 607 s 1; 
 1973 c 123 art 5 s 7; 1973 c 773 s 1; 1989 c 277 art 4 s 52; 
 1994 c 505 art 3 s 9 

     449.10 Tax levy election; petition. 

    The authority shall be initiated by a petition signed by 
 ten percent of the legal voters of the city or town, as shown by 
 the last regular municipal election.  This petition shall be 
 filed with the governing body of the city or town, and shall 
 request that the following question be submitted to the voters:  
 "Shall a tax of not exceeding .... percent of tax capacity be 
 levied each year for the purpose of furnishing a band, 
 orchestra, or chorus fund?"  

    HIST: (1933-18) 1927 c 79 s 2; 1937 c 82 s 2; 1959 c 607 s 2; 
 1973 c 123 art 5 s 7; 1989 c 277 art 4 s 53 

     449.11 Election.  

    When this petition is filed, the governing body of the city 
 or town shall cause the question to be submitted to the voters 
 at the first following general municipal election of the city or 
 town.  

    HIST: (1933-19) 1927 c 79 s 3; 1937 c 82 s 3; 1973 c 123 art 5 
 s 7 

     449.12 Vote necessary.  

    The levy shall be deemed authorized if a majority of the 
 votes cast at the election be in favor of the proposition, and 
 the governing body of the city or town shall then levy a tax 
 sufficient to support or employ the band, orchestra, or chorus, 
 not to exceed the rate authorized by the election.  

    HIST: (1933-20) 1927 c 79 s 4; 1937 c 82 s 4; 1959 c 607 s 3; 
 1973 c 123 art 5 s 7 

     449.13 Rescission of tax levy.  

    A like petition may at any time, be presented to the 
 governing body of the city or town asking that the following 
 proposition be submitted:  "Shall the power to levy a tax for 
 the maintenance or employment of a band, orchestra, or chorus be 
 canceled?"  The submission shall be made at any general 
 municipal election, as provided in section 449.11, and if a 
 majority of the votes cast at such election be in favor of the 
 question no further levy for that purpose shall be made until 
 such time as the question may again be voted upon favorably.  

    HIST: (1933-21) 1927 c 79 s 5; 1937 c 82 s 5; 1959 c 607 s 4; 
 1973 c 123 art 5 s 7 

     449.14 Use of funds.  

    All funds derived from the levy shall be expended as set 
 out in section 449.09 by the governing body of the city or town. 

    HIST: (1933-22) 1927 c 79 s 6; 1937 c 82 s 6; 1973 c 123 art 5 
 s 7 

     449.15 Limited license fees on amusement machines. 

    A home rule charter or statutory city may impose by 
 ordinance a license fee on amusement machines of no more than 
 the demonstrated and verifiable actual cost of issuing the 
 license or $15 per location plus $15 per machine. 

    HIST: 1999 c 179 s 1