Minnesota Legislature
HF 1463
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
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A bill for an act
relating to transportation; requiring referendum to impose a 0.50 percent
metropolitan area sales tax for transportation and transit in the metropolitan
area; authorizing imposition of county sales taxes for transportation purposes;
appropriating money; amending Minnesota Statutes 2006, sections 161.04, by
adding a subdivision; 297A.94; proposing coding for new law in Minnesota
Statutes, chapter 297A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 161.04, is amended by adding a
subdivision to read:
new text begin Subd. 5. new text end
new text begin Highway spending in metropolitan transportation district. new text end
new text begin
In any year
during which taxes authorized in section 297A.992, subdivision 3, are imposed, and
exclusive of the expenditure of these revenues, the percentage of total trunk highway fund
expenditures attributable to projects in the metropolitan transportation area, within the
meaning of section 297A.992, subdivision 1, may not vary more than two percentage
points from the average of the previous five years of trunk highway fund metropolitan
transportation area expenditures.
new text end
Sec. 2.
Minnesota Statutes 2006, section 297A.94, is amended to read:
297A.94 DEPOSIT OF REVENUES.
(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.
(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:
(1) the taxes are derived from sales and use of property and services purchased for
the construction and operation of an agricultural resource project; and
(2) the purchase was made on or after the date on which a conditional commitment
was made for a loan guaranty for the project under section 41A.04, subdivision 3.
The commissioner of finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount deposited in the loan guaranty
account must be reduced by any refunds and by the costs incurred by the Department of
Revenue to administer and enforce the assessment and collection of the taxes.
(c) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on sales and purchases included in section 297A.61,
subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
as follows:
(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and
(2) after the requirements of clause (1) have been met, the balance to the general
fund.
(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.
(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
penalties, transmitted to the commissioner under section 297A.65, must be deposited by
the commissioner in the state treasury as follows:
(1) 50 percent of the receipts must be deposited in the heritage enhancement account
in the game and fish fund, and may be spent only on activities that improve, enhance, or
protect fish and wildlife resources, including conservation, restoration, and enhancement
of land, water, and other natural resources of the state;
(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only for state parks and trails;
(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only on metropolitan park and trail grants;
(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and
(5) two percent of the receipts must be deposited in the natural resources fund,
and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
Conservatory, and the Duluth Zoo.
(f) The revenue dedicated under paragraph (e) may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue
shall supplement traditional sources of funding for those purposes. Land acquired with
money deposited in the game and fish fund under paragraph (e) must be open to public
hunting and fishing during the open season, except that in aquatic management areas or
on lands where angling easements have been acquired, fishing may be prohibited during
certain times of the year and hunting may be prohibited. At least 87 percent of the money
deposited in the game and fish fund for improvement, enhancement, or protection of fish
and wildlife resources under paragraph (e) must be allocated for field operations.
new text begin
(g) The revenues, including interest and penalties, collected under section 297A.992
must be deposited by the commissioner as provided for in that section.
new text end
Sec. 3.
new text begin
[297A.992] LOCAL TRANSPORTATION SALES AND EXCISE TAX.
new text end
new text begin Subdivision 1. new text end
new text begin Definition. new text end
new text begin
For purposes of this section "metropolitan transportation
area" means the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and
Washington.
new text end
new text begin Subd. 2. new text end
new text begin Election. new text end
new text begin
The secretary of state, in cooperation with the county auditors of
the metropolitan transportation area, shall conduct a special election in the metropolitan
transportation area at the time of the general election the Tuesday after the first Monday in
November 2008. The following question shall appear on the ballot:
new text end
new text begin
"Shall an additional tax of one-half of one percent be temporarily imposed on
sales in the metropolitan area to pay for transportation and transit improvements in the
metropolitan area?"
new text end
new text begin Subd. 3. new text end
new text begin Metropolitan transportation area sales tax. new text end
new text begin
(a) Notwithstanding sections
297A.99, subdivisions 1, 2, 3, 5, and 13; 477A.016; or any other law, the joint powers
board described in this subdivision may levy a metropolitan transportation area sales
tax of up to one-half of one percent on retail sales and uses taxable under chapter 297A
occurring within the metropolitan transportation area, if approved by a majority of the
voters in the metropolitan transportation area who vote on the question to impose the tax
at a special election held in the metropolitan transportation area at the time of the general
election described in subdivision 2.
new text end
new text begin
(b) A metropolitan transportation area fund is created in the state treasury. After the
deductions allowed in section 297A.99, subdivision 11, the commissioner of revenue shall
deposit all revenue from taxes imposed under this section in the fund. Money in the fund
is appropriated to the commissioner of finance. The commissioner of finance shall allocate
money in the fund as directed by resolution of the joint powers board under paragraph (d).
new text end
new text begin
(c) Before imposing the tax under paragraph (a), counties and cities in the
metropolitan transportation area shall enter into a joint powers agreement to create the
joint powers board to exercise the powers provided in this section. The joint powers
board must consist of one representative of each county in the metropolitan transportation
area appointed by each county board, and one city representative from each county
in the metropolitan transportation area appointed by the Association of Metropolitan
Municipalities. The joint powers board has the powers and duties provided in this section
and in section 471.59, except that the joint powers board may not issue bonds.
new text end
new text begin
(d) By May 1 of each year, the joint powers board shall, by resolution, direct the
commissioner of finance to allocate revenue in the metropolitan transportation area fund
for the next fiscal year. The resolution must direct the commissioner to allocate funds to
the following recipients for the following purposes:
new text end
new text begin
(1) to the joint powers board as reimbursement of its expenses in carrying out the
provisions of this section;
new text end
new text begin
(2) to the commissioner of transportation for metropolitan transportation area
highway projects included in the commissioner's current ten-year highway work plan;
new text end
new text begin
(3) to the Metropolitan Council for implementation of the public transit components
of the council's 2030 transportation policy plan, and for other public transit operations and
capital improvements provided or assisted by the council in counties in the metropolitan
transportation area;
new text end
new text begin
(4) to counties or cities in the metropolitan transportation area for construction,
maintenance, and improvement of local roads; and
new text end
new text begin
(5) to counties or cities in the metropolitan transportation area for operation of and
capital assistance to public transit systems that the county, or one or more cities in the
county, owns, operates, or contracts for.
new text end
new text begin Subd. 4. new text end
new text begin
Tax in counties outside metropolitan transportation area.
new text end
new text begin
Notwithstanding sections 297A.99, subdivisions 1, 2, 3, 5, and 13; 477A.016; or any other
law, the boards of two or more counties outside the metropolitan transportation area acting
under a joint powers agreement may impose a transportation sales tax at a rate of one-half
of one percent on retail sales and uses taxable under chapter 297A occurring within the
jurisdiction of the taxing authority subject to approval by the voters of the county or
counties at a general election. The proceeds of the tax must be dedicated exclusively to
regional transportation projects.
new text end
new text begin Subd. 5. new text end
new text begin Administration, collection, enforcement. new text end
new text begin
The administration, collection,
and enforcement provisions in section 297A.99, subdivisions 4 and 6 to 12, apply to all
taxes imposed under this section.
new text end
new text begin Subd. 6. new text end
new text begin Report. new text end
new text begin
In each year during the period of imposition of the taxes
authorized in subdivision 3, the joint powers board shall report by February 1 to the house
of representatives and senate committees having jurisdiction over transportation policy
and finance concerning the revenues received from the metropolitan transportation area
sales tax and the allocations and expenditures of that money.
new text end
Sec. 4. new text begin APPROPRIATION.
new text end
new text begin
$....... is appropriated from the general fund to the secretary of state for the costs of
the special election described in section 3.
new text end
Sec. 5. new text begin EFFECTIVE DATE.
new text end
new text begin
Sections 1, 2, and 3 are effective upon approval of the sales tax by the metropolitan
transportation area voters in the 2008 election, and, if approved, the taxes authorized in
section 3, subdivision 3, are effective as to sales made on and after January 1, 2009.
This act expires January 1, 2029.
new text end