Bill Text: MN SF312 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Marshall sales and use tax imposition authority
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2011-02-14 - Referred to Taxes [SF312 Detail]
Download: Minnesota-2011-SF312-Introduced.html
1.2relating to taxation; authorizing the city of Marshall to impose a local sales and
1.3use tax.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF MARSHALL; SALES AND USE TAX.
1.6 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.7297A.99, subdivisions 1, 2, and 3, or 477A.016, or any other law, ordinance, or city
1.8charter, the city of Marshall, if approved by the voters at a general election or a special
1.9election held within two years of the date of final enactment of this section, may impose
1.10the tax authorized under subdivision 2.
1.11 Subd. 2. Sales and use tax authorized. The city of Marshall may impose by
1.12ordinance a sales and use tax of up to one-half of one percent for the purposes specified in
1.13subdivision 3. The provisions of Minnesota Statutes, section 297A.99, except subdivisions
1.141, 2, and 3, govern the imposition, administration, collection, and enforcement of the tax
1.15authorized under this subdivision.
1.16 Subd. 3. Use of sales and use tax revenues. The revenues derived from the tax
1.17authorized under subdivision 2 must be used by the city of Marshall to pay the costs of
1.18collecting and administering the sales and use tax and to pay all or part of the costs of the
1.19new and existing facilities of the Minnesota Emergency Response and Industry Training
1.20Center and all or part of the costs of the new facilities of the Southwest Minnesota
1.21Regional Amateur Sports Center. Authorized expenses include, but are not limited to,
1.22acquiring property, predesign, design, and paying construction, furnishing, and equipment
1.23costs related to these facilities and paying debt service on bonds or other obligations issued
1.24by the city of Marshall under subdivision 4 to finance the capital costs of these facilities.
2.1 Subd. 4. Bonds. (a) If the imposition of a sales and use tax is approved by the voters,
2.2the city of Marshall may issue bonds under Minnesota Statutes, chapter 475, to finance all
2.3or a portion of the costs of the facilities authorized in subdivision 3, and may issue bonds
2.4to refund bonds previously issued. The aggregate principal amount of bonds issued under
2.5this subdivision may not exceed $17,290,000, plus an amount to be applied to the payment
2.6of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
2.7available to the city of Marshall, including the tax authorized under subdivision 2.
2.8(b) The bonds are not included in computing any debt limitation applicable to the
2.9city of Marshall, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
2.10principal and interest on the bonds, is not subject to any levy limitation. A separate
2.11election to approve the bonds under Minnesota Statutes, section 475.58, is not required.
2.12 Subd. 5. Termination of taxes. The tax imposed under subdivision 2 expires at the
2.13earlier of (1) 15 years after the tax is first imposed, or (2) when the city council determines
2.14that the amount of revenues received from the tax to pay for the capital and administrative
2.15costs of the facilities under subdivision 3 first equals or exceeds the amount authorized to
2.16be spent for the facilities plus the additional amount needed to pay the costs related to
2.17issuance of the bonds under subdivision 4, including interest on the bonds. Any funds
2.18remaining after payment of all such costs and retirement or redemption of the bonds shall
2.19be placed in the general fund of the city. The tax imposed under subdivision 2 may expire
2.20at an earlier time if the city so determines by ordinance.
2.21EFFECTIVE DATE.This section is effective the day after compliance by the
2.22governing body of the city of Marshall with Minnesota Statutes, section 645.021,
2.23subdivision 3.
1.3use tax.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF MARSHALL; SALES AND USE TAX.
1.6 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.7297A.99, subdivisions 1, 2, and 3, or 477A.016, or any other law, ordinance, or city
1.8charter, the city of Marshall, if approved by the voters at a general election or a special
1.9election held within two years of the date of final enactment of this section, may impose
1.10the tax authorized under subdivision 2.
1.11 Subd. 2. Sales and use tax authorized. The city of Marshall may impose by
1.12ordinance a sales and use tax of up to one-half of one percent for the purposes specified in
1.13subdivision 3. The provisions of Minnesota Statutes, section 297A.99, except subdivisions
1.141, 2, and 3, govern the imposition, administration, collection, and enforcement of the tax
1.15authorized under this subdivision.
1.16 Subd. 3. Use of sales and use tax revenues. The revenues derived from the tax
1.17authorized under subdivision 2 must be used by the city of Marshall to pay the costs of
1.18collecting and administering the sales and use tax and to pay all or part of the costs of the
1.19new and existing facilities of the Minnesota Emergency Response and Industry Training
1.20Center and all or part of the costs of the new facilities of the Southwest Minnesota
1.21Regional Amateur Sports Center. Authorized expenses include, but are not limited to,
1.22acquiring property, predesign, design, and paying construction, furnishing, and equipment
1.23costs related to these facilities and paying debt service on bonds or other obligations issued
1.24by the city of Marshall under subdivision 4 to finance the capital costs of these facilities.
2.1 Subd. 4. Bonds. (a) If the imposition of a sales and use tax is approved by the voters,
2.2the city of Marshall may issue bonds under Minnesota Statutes, chapter 475, to finance all
2.3or a portion of the costs of the facilities authorized in subdivision 3, and may issue bonds
2.4to refund bonds previously issued. The aggregate principal amount of bonds issued under
2.5this subdivision may not exceed $17,290,000, plus an amount to be applied to the payment
2.6of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
2.7available to the city of Marshall, including the tax authorized under subdivision 2.
2.8(b) The bonds are not included in computing any debt limitation applicable to the
2.9city of Marshall, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
2.10principal and interest on the bonds, is not subject to any levy limitation. A separate
2.11election to approve the bonds under Minnesota Statutes, section 475.58, is not required.
2.12 Subd. 5. Termination of taxes. The tax imposed under subdivision 2 expires at the
2.13earlier of (1) 15 years after the tax is first imposed, or (2) when the city council determines
2.14that the amount of revenues received from the tax to pay for the capital and administrative
2.15costs of the facilities under subdivision 3 first equals or exceeds the amount authorized to
2.16be spent for the facilities plus the additional amount needed to pay the costs related to
2.17issuance of the bonds under subdivision 4, including interest on the bonds. Any funds
2.18remaining after payment of all such costs and retirement or redemption of the bonds shall
2.19be placed in the general fund of the city. The tax imposed under subdivision 2 may expire
2.20at an earlier time if the city so determines by ordinance.
2.21EFFECTIVE DATE.This section is effective the day after compliance by the
2.22governing body of the city of Marshall with Minnesota Statutes, section 645.021,
2.23subdivision 3.
