Bill Text: MN HF297 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Rochester; local tax authority modified.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-02-13 - Referred by Chair to Property and Local Tax Division [HF297 Detail]
Download: Minnesota-2013-HF297-Introduced.html
1.2relating to the city of Rochester; modifying local tax authority;amending Laws
1.32002, chapter 377, article 3, section 25, as amended; repealing Laws 2009,
1.4chapter 88, article 4, section 23, as amended.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
1.7chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
1.8amended to read:
1.9 Sec. 25. ROCHESTER LODGING TAX.
1.10 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.11469.190
or
477A.016 , or any other law, the city of Rochester may impose an additional
1.12tax of one percent on the gross receipts from the furnishing for consideration of lodging at
1.13a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
1.14for a continuous period of 30 days or more.
1.15 Subd. 1a. Authorization. Notwithstanding Minnesota Statutes, section469.190 or
1.16477A.016
, or any other law, and in addition to the tax authorized by subdivision 1, the city
1.17of Rochester may impose an additional tax ofone three percent on the gross receipts from
1.18the furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or
1.19resort, other than the renting or leasing of it for a continuous period of 30 days or more only
1.20upon the approval of the city governing body of a total financial package for the project.
1.21 Subd. 2. Disposition of proceeds. (a) The gross proceeds from the tax imposed
1.22under subdivision 1 must be used by the city to fund a local convention or tourism bureau
1.23for the purpose of marketing and promoting the city as a tourist or convention center.
2.1(b) The gross proceeds from theone three percent tax imposed under subdivision
2.21a shall be used to pay for (1) design, construction, renovation, improvement, and
2.3expansion of the Mayo Civic Center Complex and related infrastructure, including but not
2.4limited to, skyway access, lighting, parking, or landscaping; and (2) for payment of any
2.5principal, interest, or premium on bonds issued to finance the construction, renovation,
2.6improvement, and expansion of the Mayo Civic Center Complex.
2.7 Subd. 2a. Bonds. The city of Rochester may issue, without an election, general
2.8obligation bonds of the city, in one or more series, in the aggregate principal amount not to
2.9exceed$43,500,000 $50,000,000, to pay for capital and administrative costs for the design,
2.10construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
2.11and related infrastructure, including but not limited to, skyway, access, lighting, parking,
2.12and landscaping. The city may pledge the lodging tax authorized by subdivision 1aand the
2.13food and beverage tax authorized under Laws 2009, chapter 88, article 4, section 23, to the
2.14payment of the bonds. The debt represented by the bonds is not included in computing any
2.15debt limitations applicable to the city, and the levy of taxes required by Minnesota Statutes,
2.16section475.61 , to pay the principal of and interest on the bonds is not subject to any levy
2.17limitation or included in computing or applying any levy limitation applicable to the city.
2.18 Subd. 3. Expiration of taxing authority.The authority of the city to impose a tax
2.19under subdivision 1a shall expire when the principal and interest on any bonds or other
2.20obligations issued prior to December 31, 2014, to finance the construction, renovation,
2.21improvement, and expansion of the Mayo Civic Center Complex and related skyway
2.22access, lighting, parking, or landscaping have been paid, including any bonds issued to
2.23refund such bonds, or at an earlier time as the city shall, by ordinance, determine. Any
2.24funds remaining after completion of the project and retirement or redemption of the bonds
2.25shall be placed in the general fund of the city. The city may, by ordinance, repeal the
2.26tax provided that:
2.27(1) the revenues raised before the repeal are sufficient to meet all bond or other
2.28obligations backed by revenues of the tax; and
2.29(2) the repeal date meets the requirements of section 297A.99, subdivision 12.
2.30EFFECTIVE DATE.This section is effective the day after the governing body of
2.31the city of Rochester and its chief fiscal officer comply with Minnesota Statutes, section
2.32645.021, subdivisions 2 and 3.
2.33 Sec. 2. REPEALER.
2.34Laws 2009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389,
2.35article 5, section 4, is repealed.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
1.32002, chapter 377, article 3, section 25, as amended; repealing Laws 2009,
1.4chapter 88, article 4, section 23, as amended.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
1.7chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
1.8amended to read:
1.9 Sec. 25. ROCHESTER LODGING TAX.
1.10 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.12tax of one percent on the gross receipts from the furnishing for consideration of lodging at
1.13a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
1.14for a continuous period of 30 days or more.
1.15 Subd. 1a. Authorization. Notwithstanding Minnesota Statutes, section
1.17of Rochester may impose an additional tax of
1.18the furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, or
1.19resort, other than the renting or leasing of it for a continuous period of 30 days or more only
1.20upon the approval of the city governing body of a total financial package for the project.
1.21 Subd. 2. Disposition of proceeds. (a) The gross proceeds from the tax imposed
1.22under subdivision 1 must be used by the city to fund a local convention or tourism bureau
1.23for the purpose of marketing and promoting the city as a tourist or convention center.
2.1(b) The gross proceeds from the
2.21a shall be used to pay for (1) design, construction, renovation, improvement, and
2.3expansion of the Mayo Civic Center Complex and related infrastructure, including but not
2.4limited to, skyway access, lighting, parking, or landscaping; and (2) for payment of any
2.5principal, interest, or premium on bonds issued to finance the construction, renovation,
2.6improvement, and expansion of the Mayo Civic Center Complex.
2.7 Subd. 2a. Bonds. The city of Rochester may issue, without an election, general
2.8obligation bonds of the city, in one or more series, in the aggregate principal amount not to
2.9exceed
2.10construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
2.11and related infrastructure, including but not limited to, skyway, access, lighting, parking,
2.12and landscaping. The city may pledge the lodging tax authorized by subdivision 1a
2.13
2.14payment of the bonds. The debt represented by the bonds is not included in computing any
2.15debt limitations applicable to the city, and the levy of taxes required by Minnesota Statutes,
2.16section
2.17limitation or included in computing or applying any levy limitation applicable to the city.
2.18 Subd. 3. Expiration of taxing authority.
2.19
2.20
2.21
2.22
2.23
2.24
2.25
2.26tax provided that:
2.27(1) the revenues raised before the repeal are sufficient to meet all bond or other
2.28obligations backed by revenues of the tax; and
2.29(2) the repeal date meets the requirements of section 297A.99, subdivision 12.
2.30EFFECTIVE DATE.This section is effective the day after the governing body of
2.31the city of Rochester and its chief fiscal officer comply with Minnesota Statutes, section
2.32645.021, subdivisions 2 and 3.
2.33 Sec. 2. REPEALER.
2.34Laws 2009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389,
2.35article 5, section 4, is repealed.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
