2002 Minnesota Statutes

     473I.07 Local taxing authority. 

    Subdivision 1.    Use of proceeds.  (a) Subject to the 
 restrictions in this section, the municipality may impose one or 
 more of the taxes under this section to make the payments or 
 meet other obligations under the loan agreement under section 
 473I.05.  The taxes authorized in this section are in addition 
 to taxes authorized under other law.  The municipality may repay 
 the state ballpark loan using only revenues from the ballpark 
 and the taxes imposed under this section.  

    (b) The municipality may not use property taxes or other 
 money, other than ballpark revenues and taxes imposed under this 
 section, to pay for the cost of acquiring, improving, or 
 operating the ballpark.  The municipality may not expend more 
 than $50,000,000 for the cost of public infrastructure related 
 to the ballpark.  Public infrastructure related to the ballpark 
 means parking, street improvements, interstate highway 
 connections, sewer, water, and other utilities that are required 
 under an agreement with the major league baseball team or as 
 condition for financing of the baseball park. 

    (c) If the commissioner determines the money in the debt 
 service accounts is sufficient to pay the bonds in full, the 
 commissioner shall order a temporary or permanent reduction in 
 the taxes imposed under subdivisions 5, 6, and 7 in the order of 
 priority and as the commissioner determines appropriate. 

    Subd. 2.    Referendum.  (a) Before the municipality 
 imposes a tax under subdivision 5 or 6, the imposition of the 
 tax must be approved by the voters of the municipality at an 
 election held on a Tuesday before September 30, 2002. 

    (b) Notwithstanding any statute, charter provision, or 
 other law to the contrary, if the tax is approved in a 
 referendum under this subdivision, an ordinance enacting the tax 
 or authorizing expenditures of the proceeds of the tax is not 
 subject to another vote of the electorate by referendum, 
 initiative, charter amendment, or in any other manner. 

    Subd. 3.    Expiration; local option taxes.  When the 
 bonds issued under section 473I.06 have been defeased or 
 retired, subdivisions 4 to 7 and the taxes authorized by them 
 expire. 

    Subd. 4.    Baseball park admission tax.  
 Notwithstanding any other law and only upon the request of the 
 commissioner under section 473I.04, subdivision 3, paragraph 
 (c), the city shall impose an admission tax of up to five 
 percent of the sale price upon the granting, issuance, sale, or 
 distribution, by any private or public person, association, or 
 corporation, of the privilege of admission to activities at the 
 baseball park.  No other tax, surcharge, or governmental 
 imposition, except the taxes collected under chapter 297A, may 
 be levied by any other unit of government upon the sale or 
 distribution. 

    The admission tax must be stated and charged separately 
 from the sales price so far as practicable and must be collected 
 by the grantor, seller, or distributor from the person 
 admitted.  The admission tax collected must be used for 
 repayment of the bonds issued under section 473I.06 or to pay 
 for improvements to the baseball park.  The tax is a debt from 
 that person to the grantor, issuer, seller, or distributor, and 
 the tax required to be collected is a debt owed by the grantor, 
 issuer, seller, or distributor to the municipality, recoverable 
 at law in the same manner as other debts.  Every person 
 granting, issuing, selling, or distributing tickets for 
 admissions to the ballpark may be required to secure a permit, 
 to file returns, to deposit security for the payment of the tax, 
 and to pay the penalties for nonpayment and interest on late 
 payments, as deemed necessary or expedient to ensure the prompt 
 and uniform collection of the tax. 

    Subd. 5.    Food and beverage taxes.  Notwithstanding 
 section 477A.016, or any other limitation of law or charter, the 
 municipality may by ordinance impose taxes on sales of food, as 
 defined in section 297A.61, subdivision 31, and alcoholic 
 beverages, as defined in section 297G.01, not to exceed five 
 percent at a retail level on any business within the 
 municipality.  The municipality may impose this tax on all or 
 part of the municipality, as provided in the ordinance.  The 
 ordinance must provide for dedication of the taxes or fees, 
 after payment of collection and administrative expenses and 
 refunds, to payment of principal and interest on bonds issued 
 for the baseball park. 

    Subd. 6.    Lodging tax.  Notwithstanding section 
 477A.016, or any other limitation of law or charter to the 
 contrary, the municipality may impose, by ordinance, a lodging 
 tax at a rate of no more than five percent on the gross receipts 
 from the furnishing for consideration of lodging as described in 
 section 469.190, subdivision 1.  The municipality may impose 
 this tax on all or part of the municipality, as provided in the 
 ordinance and may provide for exempting hotels or motels based 
 on the number of rooms they have available.  The ordinance must 
 provide for dedication of the taxes and other income from the 
 tax, after payment of collection and administrative expenses and 
 refunds, to payment of the principal and interest on bonds 
 issued for the baseball park. 

    Subd. 7.    Parking tax, surcharge, or both.  The 
 municipality may, by ordinance, impose a parking tax or 
 surcharge or both of not less than $2 per vehicle per event at 
 the baseball park.  The parking tax and surcharge apply to 
 public and privately owned parking facilities in the area that 
 the municipality determines in its ordinance provide event 
 parking for the baseball park.  The ordinance must provide for 
 dedication of the taxes and other income from the tax, after 
 payment of collection and administrative expenses and refunds, 
 to payment of the principal and interest on bonds issued for the 
 baseball park. 

    HIST: 2002 c 397 s 11