Bill Text: MN SF1207 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Windom sales and use and motor vehicle excise taxes imposition
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-11 - Referred to Taxes [SF1207 Detail]
Download: Minnesota-2013-SF1207-Introduced.html
1.2relating to taxation; authorizing the city of Windom to impose sales and use
1.3and excise taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF WINDOM; TAXES AUTHORIZED.
1.6 Subdivision 1. Sales and use tax authorized. Notwithstanding Minnesota Statutes,
1.7section 477A.016, or any other provision of law, ordinance, or city charter, if approved by
1.8the voters at an election held on or before November 4, 2014, the city of Windom may
1.9impose by ordinance a sales and use tax of up to one percent for the purposes specified in
1.10subdivision 3. Except as provided in this section, the provisions of Minnesota Statutes,
1.11section 297A.99, govern the imposition, administration, collection, and enforcement of
1.12the tax authorized under this subdivision.
1.13 Subd. 2. Excise tax authorized. Notwithstanding Minnesota Statutes, section
1.14477A.016, or any other provision of law, ordinance, or city charter, if approved by the
1.15voters pursuant to the referendum under subdivision 1, the city of Windom may collect,
1.16administer, and enforce for the purposes specified in subdivision 3, an excise tax of up to
1.17$20 per motor vehicle, as defined by ordinance, purchased or acquired from any person
1.18engaged within the city in the business of selling motor vehicles at retail.
1.19 Subd. 3. Use of revenues. The proceeds of the tax imposed under this section
1.20must be used to pay for the costs of public facilities and the option for capitalization of a
1.21revolving loan fund for the Windom Economic Development Authority.
1.22 Subd. 4. Bonding authority. The city of Windom, pursuant to the approval of the
1.23voters at the referendum authorizing the imposition of taxes in this section, may issue
1.24bonds under Minnesota Statutes, chapter 475, to pay capital and administrative expenses
2.1for the project described in subdivision 3. A separate election to approve the bonds under
2.2Minnesota Statutes, section 475.58, is not required.
2.3 Subd. 5. Termination of tax. (a) The taxes authorized under subdivisions 1 and 2
2.4terminate at the earlier of:
2.5(1) 15 years after the date of initial imposition of the tax; or
2.6(2) when the city council determines that sufficient funds have been raised from
2.7the tax to finance the capital and administrative costs of the improvements described in
2.8subdivision 3.
2.9(b) Any funds remaining after completion of the projects specified in subdivision 3
2.10may be placed in the general fund of the city. The tax imposed under subdivisions 1 and 2
2.11may expire at an earlier time if the city so determines by ordinance.
2.12EFFECTIVE DATE.This section is effective the day after compliance by the
2.13governing body of the city of Windom with Minnesota Statutes, section 645.021,
2.14subdivisions 2 and 3.
1.3and excise taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF WINDOM; TAXES AUTHORIZED.
1.6 Subdivision 1. Sales and use tax authorized. Notwithstanding Minnesota Statutes,
1.7section 477A.016, or any other provision of law, ordinance, or city charter, if approved by
1.8the voters at an election held on or before November 4, 2014, the city of Windom may
1.9impose by ordinance a sales and use tax of up to one percent for the purposes specified in
1.10subdivision 3. Except as provided in this section, the provisions of Minnesota Statutes,
1.11section 297A.99, govern the imposition, administration, collection, and enforcement of
1.12the tax authorized under this subdivision.
1.13 Subd. 2. Excise tax authorized. Notwithstanding Minnesota Statutes, section
1.14477A.016, or any other provision of law, ordinance, or city charter, if approved by the
1.15voters pursuant to the referendum under subdivision 1, the city of Windom may collect,
1.16administer, and enforce for the purposes specified in subdivision 3, an excise tax of up to
1.17$20 per motor vehicle, as defined by ordinance, purchased or acquired from any person
1.18engaged within the city in the business of selling motor vehicles at retail.
1.19 Subd. 3. Use of revenues. The proceeds of the tax imposed under this section
1.20must be used to pay for the costs of public facilities and the option for capitalization of a
1.21revolving loan fund for the Windom Economic Development Authority.
1.22 Subd. 4. Bonding authority. The city of Windom, pursuant to the approval of the
1.23voters at the referendum authorizing the imposition of taxes in this section, may issue
1.24bonds under Minnesota Statutes, chapter 475, to pay capital and administrative expenses
2.1for the project described in subdivision 3. A separate election to approve the bonds under
2.2Minnesota Statutes, section 475.58, is not required.
2.3 Subd. 5. Termination of tax. (a) The taxes authorized under subdivisions 1 and 2
2.4terminate at the earlier of:
2.5(1) 15 years after the date of initial imposition of the tax; or
2.6(2) when the city council determines that sufficient funds have been raised from
2.7the tax to finance the capital and administrative costs of the improvements described in
2.8subdivision 3.
2.9(b) Any funds remaining after completion of the projects specified in subdivision 3
2.10may be placed in the general fund of the city. The tax imposed under subdivisions 1 and 2
2.11may expire at an earlier time if the city so determines by ordinance.
2.12EFFECTIVE DATE.This section is effective the day after compliance by the
2.13governing body of the city of Windom with Minnesota Statutes, section 645.021,
2.14subdivisions 2 and 3.
