Minnesota SF 624: Sartell food and beverage tax authorization modification

Bill Text

1.1A bill for an act​
1.2relating to taxation; sales and use; modifying authorization for city of Sartell to​
1.3impose a food and beverage tax; amending Laws 2019, First Special Session​
1.4chapter 6, article 6, section 27.​
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.6Section 1. Laws 2019, First Special Session chapter 6, article 6, section 27, is amended​
1.7to read:​
1.8Sec. 27. CITY OF SARTELL; LOCAL TAXES AUTHORIZED.​
1.9Subdivision 1.Food and beverage tax authorized.Notwithstanding Minnesota Statutes,​
1.10section 297A.99 or 477A.016, or any ordinance or other provision of law, and if approved​
1.11by voters at the November 3, 2020, a general election, or at a special election held before​
1.12November 3, 2020 pursuant to a resolution adopted by its governing body, the city of Sartell​
1.13may, by ordinance, impose a sales tax of up to 1-1/2 percent on the gross receipts of all food​
1.14and beverages sold by a restaurant or place of refreshment, as defined by ordinance of the​
1.15city, that is located within the city. For purposes of this section, "food and beverages" include​
1.16retail on-sale of intoxicating liquor and fermented malt beverages.​
1.17Subd. 2.Use of proceeds from authorized taxes.The proceeds of the taxes imposed​
1.18under subdivision 1 must be used by the city to fund capital or operational costs for new​
1.19and existing recreational facilities and related amenities within the city. Authorized expenses​
1.20include securing or paying debt service on bonds or other obligations issued to finance​
1.21construction and improvement projects.​
1​Section 1.​
21-02022as introduced​01/21/21 REVISOR EAP/EH​
SENATE​
STATE OF MINNESOTA​
S.F. No. 624​
NINETY-SECOND SESSION​
(SENATE AUTHORS: HOWE)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​245​02/04/2021​
Referred to Taxes​

2.1Subd. 3.Termination of taxes.The tax imposed under subdivision 1 expires five years​
2.2after the tax is first imposed.​
2.3Subd. 4.Collection, administration, and enforcement.The city may enter into an​
2.4agreement with the commissioner of revenue to administer, collect, and enforce the taxes​
2.5under subdivision 1. If the commissioner agrees to collect the tax, the provisions of Minnesota​
2.6Statutes, sections 270C.171 and 297A.99, related to collection, administration, and​
2.7enforcement apply.​
2.8EFFECTIVE DATE.This section is effective the day after the governing body of the​
2.9city of Sartell and its chief clerical officer comply with Minnesota Statutes, section 645.021,​
2.10subdivisions 2 and 3.​
2​Section 1.​
21-02022as introduced​01/21/21 REVISOR EAP/EH​