Bill Text: MN HF2669 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Baxter and Brainerd; local sales and use taxes extended.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2014-03-05 - Referred by Chair to Property and Local Tax Division [HF2669 Detail]
Download: Minnesota-2013-HF2669-Introduced.html
1.2relating to taxation; local sales and use; extending the local sales and use taxes in
1.3the cities of Baxter and Brainerd;amending Laws 2006, chapter 259, article 3,
1.4sections 10, subdivisions 3, 4, 5; 11, subdivisions 3, 4, 5.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2006, chapter 259, article 3, section 10, subdivision 3, is amended to
1.7read:
1.8 Subd. 3. Use of revenues. (a) Revenues received from the taxes authorized by
1.9subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
1.10and to finance the acquisition and betterment of water and wastewater facilities to serve the
1.11cities of Brainerd and Baxter, building and equipping a fire substation, as approved by the
1.12voters at the referendum authorizing the tax. Authorized costs include, but are not limited
1.13to, acquiring property and paying construction and engineering costs related to the projects.
1.14(b) In addition to the projects authorized in paragraph (a), the city of Baxter may, if
1.15approved by the voters at an election under subdivision 5, paragraph (b), allocate up to
1.16$32,000,000 of the revenues received from the taxes authorized by subdivisions 1 and 2
1.17to a capital infrastructure fund. Money from this fund may only be used to finance (1)
1.18sanitary sewer, storm sewer, water, and street infrastructure, and (2) transportation safety
1.19improvements.
1.20EFFECTIVE DATE.This section is effective the day after the governing body of
1.21the city of Baxter and its chief clerical officer comply with Minnesota Statutes, section
1.22645.021, subdivisions 2 and 3.
1.23 Sec. 2. Laws 2006, chapter 259, article 3, section 10, subdivision 4, is amended to read:
2.1 Subd. 4. Bonds. The city of Baxter, pursuant to the approval of the voters at the
2.2November 2, 2004, referendum authorizing the imposition of the taxes in this section, may
2.3issue general obligation bonds of the city, in one or more series, in the aggregate principal
2.4amount not to exceed $15,000,000 to finance the projects listed in subdivision 3, paragraph
2.5(a). The debt represented by the bonds is not included in computing any debt limitations
2.6applicable to the city, and the levy of taxes required by Minnesota Statutes, section475.61 ,
2.7to pay the principal of and interest on the bonds is not subject to any levy limitation or
2.8included in computing or applying any levy limitation applicable to the city of Baxter.
2.9EFFECTIVE DATE.This section is effective the day following final enactment.
2.10 Sec. 3. Laws 2006, chapter 259, article 3, section 10, subdivision 5, is amended to read:
2.11 Subd. 5. Termination of taxes. (a) The taxes imposed under subdivisions 1 and 2
2.12expire at the earlier of a date 12 years after the imposition of the tax or when the Baxter
2.13City Council first determines that the amount of revenues raised from the taxes to pay for
2.14the projects under subdivision 3 equals or exceeds $15,000,000 plus any interest on bonds
2.15issued for the projects under subdivision 4. Any funds remaining after the expiration of
2.16the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
2.17Baxter. The taxes imposed under subdivisions 1 and 2 may expire at an earlier time if the
2.18city of Baxter so determines by ordinance.
2.19(b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
2.20other contrary provision of law, ordinance, or city charter, the city of Baxter may, by
2.21ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
2.22date in paragraph (a) if approved by the voters of the city at a general election held
2.23in 2014. The question put to the voters must indicate that an affirmative vote would
2.24extend the imposition of the taxes until 2031 or until an additional $32,000,000 above the
2.25initial amount authorized to pay for $15,000,000 in bonds is raised. If extended under
2.26this paragraph, the taxes authorized in subdivisions 1 and 2 will terminate at the earlier
2.27of (1) when an additional $32,000,000 above the amount authorized under paragraph
2.28(a) is raised, or (2) December 31, 2031.
2.29EFFECTIVE DATE.This section is effective the day after the governing body of
2.30the city of Baxter and its chief clerical officer comply with Minnesota Statutes, section
2.31645.021, subdivisions 2 and 3.
2.32 Sec. 4. Laws 2006, chapter 259, article 3, section 11, subdivision 3, is amended to read:
3.1 Subd. 3. Use of revenues. (a) Revenues received from the taxes authorized by
3.2subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
3.3and to finance all or part of the costs of constructing upgraded water and wastewater
3.4treatment facilities to serve the cities of Brainerd and Baxter, water infrastructure
3.5improvements, and trail development, contingent on approval by Brainerd voters at the
3.6November 7, 2006, referendum. Authorized costs include, but are not limited to, acquiring
3.7property and paying construction and engineering costs related to the projects.
3.8(b) In addition to the projects authorized in paragraph (a), the city of Brainerd may,
3.9if approved by the voters at an election under subdivision 5, paragraph (b), spend up to an
3.10additional $15,000,000 from revenues raised from the taxes authorized in subdivisions 1
3.11and 2 on the following projects:
3.12(1) an upgraded waste treatment facility jointly serving the cities of Brainerd and
3.13Baxter;
3.14(2) with any funds not needed for the project in clause (1), water infrastructure
3.15improvements; and
3.16(3) with any funds not needed for the projects in clauses (1) and (2), trail
3.17improvements.
3.18EFFECTIVE DATE.This section is effective the day after the governing body of
3.19the city of Brainerd and its chief clerical officer comply with Minnesota Statutes, section
3.20645.021, subdivisions 2 and 3.
3.21 Sec. 5. Laws 2006, chapter 259, article 3, section 11, subdivision 4, is amended to read:
3.22 Subd. 4. Bonds. The city of Brainerd, contingent on approval of the voters at
3.23the November 7, 2006, referendum authorizing the imposition of taxes in this section,
3.24may issue general obligation bonds of the city, in one or more series, in the aggregate
3.25principal amount not to exceed $22,030,000 to finance the projects listed in subdivision 3,
3.26paragraph (a). The debt represented by the bonds is not included in computing any debt
3.27limitations applicable to Brainerd, and the levy of taxes required by Minnesota Statutes,
3.28section475.61 , to pay the principal and interest on the bonds is not subject to any levy
3.29limitation or included in computing any levy limitation applicable to the city of Brainerd.
3.30EFFECTIVE DATE.This section is effective the day following final enactment.
3.31 Sec. 6. Laws 2006, chapter 259, article 3, section 11, subdivision 5, is amended to read:
3.32 Subd. 5. Termination of taxes. (a) The taxes imposed under subdivisions 1 and
3.332 expire at the earlier of a date 12 years after the imposition of the tax or when the city
4.1council first determines that the amount of revenues raised from the taxes to pay for
4.2projects under subdivision 3 equals or exceeds $22,030,000 plus any interest on bonds
4.3issued for the projects under subdivision 4. Any funds remaining after the expiration of
4.4the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
4.5Brainerd. The taxes imposed under subdivision 1 and 2 may expire at an earlier time if the
4.6city of Brainerd so determines by ordinance.
4.7(b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
4.8other contrary provision of law, ordinance, or city charter, the city of Brainerd may, by
4.9ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
4.10date in paragraph (a) if approved by the voters of the city at a general election held in 2014.
4.11The question put to the voters must indicate that an affirmative vote would extend the
4.12imposition of the taxes for an additional 12 years or until an additional $15,000,000 above
4.13the initial amount authorized to pay for $22,030,000 in bonds is raised. If extended under
4.14this paragraph, the taxes authorized in subdivisions 1 and 2 will terminate at the earlier of
4.15(1) when an additional $15,000,000 above the amount authorized under paragraph (a) is
4.16raised, or (2) 12 years after the taxes would have expired under paragraph (a).
4.17EFFECTIVE DATE.This section is effective the day after the governing body of
4.18the city of Brainerd and its chief clerical officer comply with Minnesota Statutes, section
4.19645.021, subdivisions 2 and 3.
1.3the cities of Baxter and Brainerd;amending Laws 2006, chapter 259, article 3,
1.4sections 10, subdivisions 3, 4, 5; 11, subdivisions 3, 4, 5.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2006, chapter 259, article 3, section 10, subdivision 3, is amended to
1.7read:
1.8 Subd. 3. Use of revenues. (a) Revenues received from the taxes authorized by
1.9subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
1.10and to finance the acquisition and betterment of water and wastewater facilities to serve the
1.11cities of Brainerd and Baxter, building and equipping a fire substation, as approved by the
1.12voters at the referendum authorizing the tax. Authorized costs include, but are not limited
1.13to, acquiring property and paying construction and engineering costs related to the projects.
1.14(b) In addition to the projects authorized in paragraph (a), the city of Baxter may, if
1.15approved by the voters at an election under subdivision 5, paragraph (b), allocate up to
1.16$32,000,000 of the revenues received from the taxes authorized by subdivisions 1 and 2
1.17to a capital infrastructure fund. Money from this fund may only be used to finance (1)
1.18sanitary sewer, storm sewer, water, and street infrastructure, and (2) transportation safety
1.19improvements.
1.20EFFECTIVE DATE.This section is effective the day after the governing body of
1.21the city of Baxter and its chief clerical officer comply with Minnesota Statutes, section
1.22645.021, subdivisions 2 and 3.
1.23 Sec. 2. Laws 2006, chapter 259, article 3, section 10, subdivision 4, is amended to read:
2.1 Subd. 4. Bonds. The city of Baxter, pursuant to the approval of the voters at the
2.2November 2, 2004, referendum authorizing the imposition of the taxes in this section, may
2.3issue general obligation bonds of the city, in one or more series, in the aggregate principal
2.4amount not to exceed $15,000,000 to finance the projects listed in subdivision 3, paragraph
2.5(a). The debt represented by the bonds is not included in computing any debt limitations
2.6applicable to the city, and the levy of taxes required by Minnesota Statutes, section
2.7to pay the principal of and interest on the bonds is not subject to any levy limitation or
2.8included in computing or applying any levy limitation applicable to the city of Baxter.
2.9EFFECTIVE DATE.This section is effective the day following final enactment.
2.10 Sec. 3. Laws 2006, chapter 259, article 3, section 10, subdivision 5, is amended to read:
2.11 Subd. 5. Termination of taxes. (a) The taxes imposed under subdivisions 1 and 2
2.12expire at the earlier of a date 12 years after the imposition of the tax or when the Baxter
2.13City Council first determines that the amount of revenues raised from the taxes to pay for
2.14the projects under subdivision 3 equals or exceeds $15,000,000 plus any interest on bonds
2.15issued for the projects under subdivision 4. Any funds remaining after the expiration of
2.16the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
2.17Baxter. The taxes imposed under subdivisions 1 and 2 may expire at an earlier time if the
2.18city of Baxter so determines by ordinance.
2.19(b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
2.20other contrary provision of law, ordinance, or city charter, the city of Baxter may, by
2.21ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
2.22date in paragraph (a) if approved by the voters of the city at a general election held
2.23in 2014. The question put to the voters must indicate that an affirmative vote would
2.24extend the imposition of the taxes until 2031 or until an additional $32,000,000 above the
2.25initial amount authorized to pay for $15,000,000 in bonds is raised. If extended under
2.26this paragraph, the taxes authorized in subdivisions 1 and 2 will terminate at the earlier
2.27of (1) when an additional $32,000,000 above the amount authorized under paragraph
2.28(a) is raised, or (2) December 31, 2031.
2.29EFFECTIVE DATE.This section is effective the day after the governing body of
2.30the city of Baxter and its chief clerical officer comply with Minnesota Statutes, section
2.31645.021, subdivisions 2 and 3.
2.32 Sec. 4. Laws 2006, chapter 259, article 3, section 11, subdivision 3, is amended to read:
3.1 Subd. 3. Use of revenues. (a) Revenues received from the taxes authorized by
3.2subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax
3.3and to finance all or part of the costs of constructing upgraded water and wastewater
3.4treatment facilities to serve the cities of Brainerd and Baxter, water infrastructure
3.5improvements, and trail development, contingent on approval by Brainerd voters at the
3.6November 7, 2006, referendum. Authorized costs include, but are not limited to, acquiring
3.7property and paying construction and engineering costs related to the projects.
3.8(b) In addition to the projects authorized in paragraph (a), the city of Brainerd may,
3.9if approved by the voters at an election under subdivision 5, paragraph (b), spend up to an
3.10additional $15,000,000 from revenues raised from the taxes authorized in subdivisions 1
3.11and 2 on the following projects:
3.12(1) an upgraded waste treatment facility jointly serving the cities of Brainerd and
3.13Baxter;
3.14(2) with any funds not needed for the project in clause (1), water infrastructure
3.15improvements; and
3.16(3) with any funds not needed for the projects in clauses (1) and (2), trail
3.17improvements.
3.18EFFECTIVE DATE.This section is effective the day after the governing body of
3.19the city of Brainerd and its chief clerical officer comply with Minnesota Statutes, section
3.20645.021, subdivisions 2 and 3.
3.21 Sec. 5. Laws 2006, chapter 259, article 3, section 11, subdivision 4, is amended to read:
3.22 Subd. 4. Bonds. The city of Brainerd, contingent on approval of the voters at
3.23the November 7, 2006, referendum authorizing the imposition of taxes in this section,
3.24may issue general obligation bonds of the city, in one or more series, in the aggregate
3.25principal amount not to exceed $22,030,000 to finance the projects listed in subdivision 3,
3.26paragraph (a). The debt represented by the bonds is not included in computing any debt
3.27limitations applicable to Brainerd, and the levy of taxes required by Minnesota Statutes,
3.28section
3.29limitation or included in computing any levy limitation applicable to the city of Brainerd.
3.30EFFECTIVE DATE.This section is effective the day following final enactment.
3.31 Sec. 6. Laws 2006, chapter 259, article 3, section 11, subdivision 5, is amended to read:
3.32 Subd. 5. Termination of taxes. (a) The taxes imposed under subdivisions 1 and
3.332 expire at the earlier of a date 12 years after the imposition of the tax or when the city
4.1council first determines that the amount of revenues raised from the taxes to pay for
4.2projects under subdivision 3 equals or exceeds $22,030,000 plus any interest on bonds
4.3issued for the projects under subdivision 4. Any funds remaining after the expiration of
4.4the taxes and retirement of the bonds shall be placed in a capital project fund of the city of
4.5Brainerd. The taxes imposed under subdivision 1 and 2 may expire at an earlier time if the
4.6city of Brainerd so determines by ordinance.
4.7(b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any
4.8other contrary provision of law, ordinance, or city charter, the city of Brainerd may, by
4.9ordinance, extend the taxes authorized under subdivisions 1 and 2 beyond the termination
4.10date in paragraph (a) if approved by the voters of the city at a general election held in 2014.
4.11The question put to the voters must indicate that an affirmative vote would extend the
4.12imposition of the taxes for an additional 12 years or until an additional $15,000,000 above
4.13the initial amount authorized to pay for $22,030,000 in bonds is raised. If extended under
4.14this paragraph, the taxes authorized in subdivisions 1 and 2 will terminate at the earlier of
4.15(1) when an additional $15,000,000 above the amount authorized under paragraph (a) is
4.16raised, or (2) 12 years after the taxes would have expired under paragraph (a).
4.17EFFECTIVE DATE.This section is effective the day after the governing body of
4.18the city of Brainerd and its chief clerical officer comply with Minnesota Statutes, section
4.19645.021, subdivisions 2 and 3.
