Bill Text: MN SF1392 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Local sales tax allowed expenditures imposition modification
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-14 - Referred to Taxes [SF1392 Detail]
Download: Minnesota-2013-SF1392-Introduced.html
1.2relating to taxation; local sales taxes; modifying allowed expenditures regarding
1.3imposition;amending Minnesota Statutes 2012, section 297A.99, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.99, subdivision 1, is amended to read:
1.6 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may
1.7impose a general sales tax (1) under section297A.992 , (2) under section
297A.993 , (3) if
1.8permitted by special law, or (4) if the political subdivision enacted and imposed the tax
1.9before January 1, 1982, and its predecessor provision.
1.10 (b) This section governs the imposition of a general sales tax by the political
1.11subdivision. The provisions of this section preempt the provisions of any special law:
1.12 (1) enacted before June 2, 1997, or
1.13 (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
1.14provision from this section's rules by reference.
1.15 (c) This section does not apply to or preempt a sales tax on motor vehicles or a
1.16special excise tax on motor vehicles.
1.17(d) A political subdivision may not advertise or expend funds for the promotion of a
1.18referendum to support imposing a local option sales tax.
1.19(e) Notwithstanding paragraph (d), a political subdivision mayonly expend funds to:
1.20(1) conduct the referendum.;
1.21(2) disseminate information included in the resolution adopted under subdivision 2;
1.22(3) provide notice of, and conduct public forums at which proponents and opponents
1.23on the merits of the referendum are given equal time to express their opinions on the
1.24merits of the referendum;
2.1(4) provide objective facts and data on the impact of the proposed sales tax on
2.2consumer purchases; and
2.3(5) provide objective facts and data related to the programs and projects to be funded
2.4with the sales tax.
2.5EFFECTIVE DATE.This section is effective the day following final enactment.
1.3imposition;amending Minnesota Statutes 2012, section 297A.99, subdivision 1.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.99, subdivision 1, is amended to read:
1.6 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may
1.7impose a general sales tax (1) under section
1.8permitted by special law, or (4) if the political subdivision enacted and imposed the tax
1.9before January 1, 1982, and its predecessor provision.
1.10 (b) This section governs the imposition of a general sales tax by the political
1.11subdivision. The provisions of this section preempt the provisions of any special law:
1.12 (1) enacted before June 2, 1997, or
1.13 (2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
1.14provision from this section's rules by reference.
1.15 (c) This section does not apply to or preempt a sales tax on motor vehicles or a
1.16special excise tax on motor vehicles.
1.17(d) A political subdivision may not advertise or expend funds for the promotion of a
1.18referendum to support imposing a local option sales tax.
1.19(e) Notwithstanding paragraph (d), a political subdivision may
1.20(1) conduct the referendum
1.21(2) disseminate information included in the resolution adopted under subdivision 2;
1.22(3) provide notice of, and conduct public forums at which proponents and opponents
1.23on the merits of the referendum are given equal time to express their opinions on the
1.24merits of the referendum;
2.1(4) provide objective facts and data on the impact of the proposed sales tax on
2.2consumer purchases; and
2.3(5) provide objective facts and data related to the programs and projects to be funded
2.4with the sales tax.
2.5EFFECTIVE DATE.This section is effective the day following final enactment.
