Bill Text: MN HF520 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Alcohol judicial and health impact fund established, and alcohol judicial and health impact fee imposed.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2011-03-22 - Motion to recall and re-refer, motion prevailed Judiciary Policy and Finance [HF520 Detail]
Download: Minnesota-2011-HF520-Introduced.html
1.2relating to judiciary finance; establishing an alcohol judicial and health impact
1.3fund; imposing an alcohol judicial and health impact fee; amending Minnesota
1.4Statutes 2010, sections 295.75, subdivisions 2, 11; 297G.04, subdivision 2;
1.5proposing coding for new law in Minnesota Statutes, chapters 16A; 297G.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [16A.726] ALCOHOL JUDICIAL AND HEALTH IMPACT FUND
1.8AND FUND REIMBURSEMENTS.
1.9 Subdivision 1. Alcohol judicial and health impact fund. There is created in the
1.10state treasury an alcohol judicial and health impact fund to which all revenue from the
1.11alcohol judicial and health impact fee under sections 295.75, subdivision 2, paragraph (b),
1.12and 297G.23 is credited.
1.13 Subd. 2. Certified alcohol expenditures. By April 30 of each fiscal year, the
1.14commissioners of public safety, corrections, and human services shall certify to the
1.15commissioner of management and budget the state budget costs attributable to alcohol
1.16and controlled substance use for the previous fiscal year. These costs include, but are
1.17not limited to, costs to:
1.18(1) enforce laws for driving while impaired;
1.19(2) employ law enforcement officers to increase efforts for targeting crime for
1.20driving while impaired;
1.21(3) fund grants to local units of government to conduct compliance checks for
1.22on-sale and off-sale intoxicating liquor holders;
1.23(4) fund community policing grants;
1.24(5) fund grants to prevent domestic violence and to provide services to victims of
1.25domestic violence;
2.1(6) incarcerate offenders of driving while impaired laws and provide programs
2.2for these offenders;
2.3(7) pay costs associated with incarcerating offenders and provide programs for
2.4these offenders;
2.5(8) fund grants to counties to establish and operate intensive probation programs for
2.6repeat impaired driving offenders;
2.7(9) increase chemical dependency treatment programs at state prisons;
2.8(10) provide chemical dependency treatment;
2.9(11) fund health and human services program costs;
2.10(12) fund increased judicial training relating to a judge's powers and duties regarding
2.11chemical use assessments;
2.12(13) fund grants to counties for court services and correctional costs related to
2.13conducting chemical use assessments; and
2.14(14) fund education and crime prevention initiatives.
2.15 Subd. 3. Fund reimbursements. In each fiscal year, the commissioner of
2.16management and budget shall transfer from the alcohol judicial and health impact fund
2.17to the general fund an amount sufficient to offset the general fund cost of the certified
2.18expenditures under subdivision 2.
2.19EFFECTIVE DATE.This section is effective July 1, 2011.
2.20 Sec. 2. Minnesota Statutes 2010, section 295.75, subdivision 2, is amended to read:
2.21 Subd. 2. Gross receipts tax and fee imposed. (a) A tax is imposed on each liquor
2.22retailer equal to 2.5 percent of gross receipts from retail sales in Minnesota of liquor.
2.23(b) An alcohol judicial and health impact fee is imposed on each liquor retailer
2.24equal to 2.5 percent of the gross receipts from retail sales of liquor in Minnesota. The fee
2.25imposed under this paragraph must be treated as if it is a tax for purposes of this section.
2.26EFFECTIVE DATE.This section is effective for sales made after June 30, 2011.
2.27 Sec. 3. Minnesota Statutes 2010, section 295.75, subdivision 11, is amended to read:
2.28 Subd. 11. Deposit of revenues. (a) The commissioner shall deposit all revenues,
2.29including penalties and interest, derived from the tax imposed by this section in the
2.30general fund.
2.31(b) The commissioner of revenue shall deposit the revenues from the fee under
2.32subdivision 2, paragraph (b), in the state treasury and credit them one-half to the alcohol
2.33judicial and health impact fund under section 16A.726 and one-half to the general fund.
3.1EFFECTIVE DATE.This section is effective July 1, 2011.
3.2 Sec. 4. Minnesota Statutes 2010, section 297G.04, subdivision 2, is amended to read:
3.3 Subd. 2. Tax credit. A qualified brewer producing fermented malt beverages is
3.4entitled to atax credit of $4.60 $11.21 per barrel on 25,000 barrels sold in any fiscal year
3.5beginning July 1, regardless of the alcohol content of the product. Qualified brewers may
3.6take the credit on the 18th day of each month, but the total credit allowed may not exceed
3.7in any fiscal year the lesser of:
3.8(1) the total liability for tax and the fee under section 297G.23; or
3.9(2) $115,000.
3.10For purposes of this subdivision, a "qualified brewer" means a brewer, whether
3.11or not located in this state, manufacturing less than 100,000 barrels of fermented malt
3.12beverages in the calendar year immediately preceding the calendar year for which the
3.13credit under this subdivision is claimed. In determining the number of barrels, all brands
3.14or labels of a brewer must be combined. All facilities for the manufacture of fermented
3.15malt beverages owned or controlled by the same person, corporation, or other entity
3.16must be treated as a single brewer.
3.17EFFECTIVE DATE.This section is effective for revenues received after June
3.1830, 2011.
3.19 Sec. 5. [297G.23] ALCOHOL JUDICIAL AND HEALTH IMPACT FEE.
3.20 Subdivision 1. Purpose. An alcohol use judicial and health impact fee is imposed
3.21on and collected from any person subject to tax under this chapter to recover for the state
3.22public safety, corrections, court, health, and human services costs related to or caused
3.23by alcohol use and to reduce alcohol use.
3.24 Subd. 2. Fee imposed. In addition to the tax imposed under sections 297G.03,
3.25subdivisions 1 and 2, and 297G.04, subdivision 1, an alcohol judicial and health impact fee
3.26is imposed upon all distilled spirits, beer, wine, and cider in this state at the following rates:
3.27(1) on distilled spirits, liqueurs, cordials, and specialties regardless of alcohol
3.28content, excluding ethyl alcohol, $12.86 per gallon and $3.40 per liter;
3.29(2) on wine containing 14 percent or less alcohol by volume, except cider as defined
3.30in section 297G.01, subdivision 3a, $.53 per gallon and $.14 per liter;
3.31(3) on wine containing more than 14 percent but not more than 21 percent alcohol by
3.32volume, $.53 per gallon and $.14 per liter;
3.33(4) on wine containing more than 21 percent but not more than 24 percent alcohol by
3.34volume, $.53 per gallon and $.14 per liter;
4.1(5) on wine containing more than 24 percent alcohol by volume, $.53 per gallon
4.2and $.14 per liter;
4.3(6) on natural and artificial sparkling wines containing alcohol, $.53 per gallon
4.4and $.14 per liter;
4.5(7) on cider as defined in section 297G.01, subdivision 3a, $.53 per gallon and
4.6$.14 per liter;
4.7(8) on miniatures, $.10 per bottle;
4.8(9) on fermented malt beverages containing not more than 3.2 percent alcohol by
4.9weight, $6.61 per 31-gallon barrel; and
4.10(10) on fermented malt beverages containing more than 3.2 percent alcohol by
4.11weight, $6.61 per 31-gallon barrel.
4.12 Subd. 3. Administrative and other provisions of this chapter. The fee under this
4.13section must be treated as if it is a tax for purposes of this chapter.
4.14 Subd. 4. Deposit of revenues. The commissioner of revenue shall deposit the
4.15revenues from the fee under this section in the state treasury and credit the revenues
4.16one-half to the alcohol judicial and health impact fund under section 16A.726 and one-half
4.17to the general fund.
4.18EFFECTIVE DATE.This section is effective July 1, 2011.
1.3fund; imposing an alcohol judicial and health impact fee; amending Minnesota
1.4Statutes 2010, sections 295.75, subdivisions 2, 11; 297G.04, subdivision 2;
1.5proposing coding for new law in Minnesota Statutes, chapters 16A; 297G.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [16A.726] ALCOHOL JUDICIAL AND HEALTH IMPACT FUND
1.8AND FUND REIMBURSEMENTS.
1.9 Subdivision 1. Alcohol judicial and health impact fund. There is created in the
1.10state treasury an alcohol judicial and health impact fund to which all revenue from the
1.11alcohol judicial and health impact fee under sections 295.75, subdivision 2, paragraph (b),
1.12and 297G.23 is credited.
1.13 Subd. 2. Certified alcohol expenditures. By April 30 of each fiscal year, the
1.14commissioners of public safety, corrections, and human services shall certify to the
1.15commissioner of management and budget the state budget costs attributable to alcohol
1.16and controlled substance use for the previous fiscal year. These costs include, but are
1.17not limited to, costs to:
1.18(1) enforce laws for driving while impaired;
1.19(2) employ law enforcement officers to increase efforts for targeting crime for
1.20driving while impaired;
1.21(3) fund grants to local units of government to conduct compliance checks for
1.22on-sale and off-sale intoxicating liquor holders;
1.23(4) fund community policing grants;
1.24(5) fund grants to prevent domestic violence and to provide services to victims of
1.25domestic violence;
2.1(6) incarcerate offenders of driving while impaired laws and provide programs
2.2for these offenders;
2.3(7) pay costs associated with incarcerating offenders and provide programs for
2.4these offenders;
2.5(8) fund grants to counties to establish and operate intensive probation programs for
2.6repeat impaired driving offenders;
2.7(9) increase chemical dependency treatment programs at state prisons;
2.8(10) provide chemical dependency treatment;
2.9(11) fund health and human services program costs;
2.10(12) fund increased judicial training relating to a judge's powers and duties regarding
2.11chemical use assessments;
2.12(13) fund grants to counties for court services and correctional costs related to
2.13conducting chemical use assessments; and
2.14(14) fund education and crime prevention initiatives.
2.15 Subd. 3. Fund reimbursements. In each fiscal year, the commissioner of
2.16management and budget shall transfer from the alcohol judicial and health impact fund
2.17to the general fund an amount sufficient to offset the general fund cost of the certified
2.18expenditures under subdivision 2.
2.19EFFECTIVE DATE.This section is effective July 1, 2011.
2.20 Sec. 2. Minnesota Statutes 2010, section 295.75, subdivision 2, is amended to read:
2.21 Subd. 2. Gross receipts tax and fee imposed. (a) A tax is imposed on each liquor
2.22retailer equal to 2.5 percent of gross receipts from retail sales in Minnesota of liquor.
2.23(b) An alcohol judicial and health impact fee is imposed on each liquor retailer
2.24equal to 2.5 percent of the gross receipts from retail sales of liquor in Minnesota. The fee
2.25imposed under this paragraph must be treated as if it is a tax for purposes of this section.
2.26EFFECTIVE DATE.This section is effective for sales made after June 30, 2011.
2.27 Sec. 3. Minnesota Statutes 2010, section 295.75, subdivision 11, is amended to read:
2.28 Subd. 11. Deposit of revenues. (a) The commissioner shall deposit all revenues,
2.29including penalties and interest, derived from the tax imposed by this section in the
2.30general fund.
2.31(b) The commissioner of revenue shall deposit the revenues from the fee under
2.32subdivision 2, paragraph (b), in the state treasury and credit them one-half to the alcohol
2.33judicial and health impact fund under section 16A.726 and one-half to the general fund.
3.1EFFECTIVE DATE.This section is effective July 1, 2011.
3.2 Sec. 4. Minnesota Statutes 2010, section 297G.04, subdivision 2, is amended to read:
3.3 Subd. 2. Tax credit. A qualified brewer producing fermented malt beverages is
3.4entitled to a
3.5beginning July 1, regardless of the alcohol content of the product. Qualified brewers may
3.6take the credit on the 18th day of each month, but the total credit allowed may not exceed
3.7in any fiscal year the lesser of:
3.8(1) the total liability for tax and the fee under section 297G.23; or
3.9(2) $115,000.
3.10For purposes of this subdivision, a "qualified brewer" means a brewer, whether
3.11or not located in this state, manufacturing less than 100,000 barrels of fermented malt
3.12beverages in the calendar year immediately preceding the calendar year for which the
3.13credit under this subdivision is claimed. In determining the number of barrels, all brands
3.14or labels of a brewer must be combined. All facilities for the manufacture of fermented
3.15malt beverages owned or controlled by the same person, corporation, or other entity
3.16must be treated as a single brewer.
3.17EFFECTIVE DATE.This section is effective for revenues received after June
3.1830, 2011.
3.19 Sec. 5. [297G.23] ALCOHOL JUDICIAL AND HEALTH IMPACT FEE.
3.20 Subdivision 1. Purpose. An alcohol use judicial and health impact fee is imposed
3.21on and collected from any person subject to tax under this chapter to recover for the state
3.22public safety, corrections, court, health, and human services costs related to or caused
3.23by alcohol use and to reduce alcohol use.
3.24 Subd. 2. Fee imposed. In addition to the tax imposed under sections 297G.03,
3.25subdivisions 1 and 2, and 297G.04, subdivision 1, an alcohol judicial and health impact fee
3.26is imposed upon all distilled spirits, beer, wine, and cider in this state at the following rates:
3.27(1) on distilled spirits, liqueurs, cordials, and specialties regardless of alcohol
3.28content, excluding ethyl alcohol, $12.86 per gallon and $3.40 per liter;
3.29(2) on wine containing 14 percent or less alcohol by volume, except cider as defined
3.30in section 297G.01, subdivision 3a, $.53 per gallon and $.14 per liter;
3.31(3) on wine containing more than 14 percent but not more than 21 percent alcohol by
3.32volume, $.53 per gallon and $.14 per liter;
3.33(4) on wine containing more than 21 percent but not more than 24 percent alcohol by
3.34volume, $.53 per gallon and $.14 per liter;
4.1(5) on wine containing more than 24 percent alcohol by volume, $.53 per gallon
4.2and $.14 per liter;
4.3(6) on natural and artificial sparkling wines containing alcohol, $.53 per gallon
4.4and $.14 per liter;
4.5(7) on cider as defined in section 297G.01, subdivision 3a, $.53 per gallon and
4.6$.14 per liter;
4.7(8) on miniatures, $.10 per bottle;
4.8(9) on fermented malt beverages containing not more than 3.2 percent alcohol by
4.9weight, $6.61 per 31-gallon barrel; and
4.10(10) on fermented malt beverages containing more than 3.2 percent alcohol by
4.11weight, $6.61 per 31-gallon barrel.
4.12 Subd. 3. Administrative and other provisions of this chapter. The fee under this
4.13section must be treated as if it is a tax for purposes of this chapter.
4.14 Subd. 4. Deposit of revenues. The commissioner of revenue shall deposit the
4.15revenues from the fee under this section in the state treasury and credit the revenues
4.16one-half to the alcohol judicial and health impact fund under section 16A.726 and one-half
4.17to the general fund.
4.18EFFECTIVE DATE.This section is effective July 1, 2011.
