Bill Text: MN SF2211 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Rochester lodging tax authority increase and food and beverage tax authority repeal
Sponsorship: Partisan Bill (Republican 2)
Status: (Introduced - Dead) 2012-03-05 - Referred to Taxes [SF2211 Detail]
Download: Minnesota-2011-SF2211-Introduced.html
1.2relating to the city of Rochester; increasing its lodging tax authority and repealing
1.3authority for a food and beverage tax;amending Laws 2002, chapter 377, article
1.43, section 25, as amended; repealing Laws 2009, chapter 88, article 4, section
1.523, as amended.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
1.8chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
1.9amended to read:
1.10 Sec. 25. ROCHESTER LODGING TAX.
1.11 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.12469.190
or
477A.016 , or any other law, the city of Rochester may impose an additional
1.13tax of one percent on the gross receipts from the furnishing for consideration of lodging at
1.14a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
1.15for a continuous period of 30 days or more.
1.16 Subd. 1a. Authorization. Notwithstanding Minnesota Statutes, section469.190
1.17or477A.016 , or any other law, and in addition to the tax authorized by subdivision 1,
1.18the city of Rochester may impose an additional tax ofone three percent on the gross
1.19receipts from the furnishing for consideration of lodging at a hotel, motel, rooming house,
1.20tourist court, or resort, other than the renting or leasing of it for a continuous period of
1.2130 days or more only upon the approval of the city governing body of a total financial
1.22package for the project.
1.23 Subd. 2. Disposition of proceeds. (a) The gross proceeds from the tax imposed
1.24under subdivision 1 must be used by the city to fund a local convention or tourism bureau
1.25for 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) construction, renovation, improvement, and expansion of
2.3the Mayo Civic Center and related skyway access, lighting, parking, or landscaping; and
2.4(2) for payment of any principal, interest, or premium on bonds issued to finance the
2.5construction, renovation, improvement, and expansion of the Mayo Civic Center Complex.
2.6 Subd. 2a. Bonds. The city of Rochester may issue, without an election, general
2.7obligation bonds of the city, in one or more series, in the aggregate principal amount
2.8not to exceed $43,500,000, to pay for capital and administrative costs for the design,
2.9construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
2.10and related skyway, access, lighting, parking, and landscaping. The city may pledge
2.11the lodging tax authorized by subdivision 1aand the food and beverage tax authorized
2.12under Laws 2009, chapter 88, article 4, section 23, to the payment of the bonds. The debt
2.13represented by the bonds is not included in computing any debt limitations applicable to
2.14the city, and the levy of taxes required by Minnesota Statutes, section475.61 , to pay the
2.15principal of and interest on the bonds is not subject to any levy limitation or included in
2.16computing or applying any levy limitation applicable to the city.
2.17 Subd. 3. Expiration of taxing authority. The authority of the city to impose a
2.18tax under subdivision 1a shall expire when the principal and interest on any bonds or
2.19other obligations issued prior to December 31,2014 2016, to finance the construction,
2.20renovation, improvement, and expansion of the Mayo Civic Center Complex and related
2.21skyway access, lighting, parking, or landscaping have been paid, including any bonds
2.22issued to refund such bonds, or at an earlier time as the city shall, by ordinance, determine.
2.23Any funds remaining after completion of the project and retirement or redemption of the
2.24bonds shall be placed in the general fund of the city.
2.25EFFECTIVE DATE.This section is effective the day after the governing body of
2.26the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
2.27645.021, subdivisions 2 and 3.
2.28 Sec. 2. REPEALER.
2.29Laws 2009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389,
2.30article 5, section 4, is repealed.
1.3authority for a food and beverage tax;amending Laws 2002, chapter 377, article
1.43, section 25, as amended; repealing Laws 2009, chapter 88, article 4, section
1.523, as amended.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Laws 2002, chapter 377, article 3, section 25, as amended by Laws 2009,
1.8chapter 88, article 4, section 19, and Laws 2010, chapter 389, article 5, section 3, is
1.9amended to read:
1.10 Sec. 25. ROCHESTER LODGING TAX.
1.11 Subdivision 1. Authorization. Notwithstanding Minnesota Statutes, section
1.13tax of one percent on the gross receipts from the furnishing for consideration of lodging at
1.14a hotel, motel, rooming house, tourist court, or resort, other than the renting or leasing of it
1.15for a continuous period of 30 days or more.
1.16 Subd. 1a. Authorization. Notwithstanding Minnesota Statutes, section
1.17or
1.18the city of Rochester may impose an additional tax of
1.19receipts from the furnishing for consideration of lodging at a hotel, motel, rooming house,
1.20tourist court, or resort, other than the renting or leasing of it for a continuous period of
1.2130 days or more only upon the approval of the city governing body of a total financial
1.22package for the project.
1.23 Subd. 2. Disposition of proceeds. (a) The gross proceeds from the tax imposed
1.24under subdivision 1 must be used by the city to fund a local convention or tourism bureau
1.25for 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) construction, renovation, improvement, and expansion of
2.3the Mayo Civic Center and related skyway access, lighting, parking, or landscaping; and
2.4(2) for payment of any principal, interest, or premium on bonds issued to finance the
2.5construction, renovation, improvement, and expansion of the Mayo Civic Center Complex.
2.6 Subd. 2a. Bonds. The city of Rochester may issue, without an election, general
2.7obligation bonds of the city, in one or more series, in the aggregate principal amount
2.8not to exceed $43,500,000, to pay for capital and administrative costs for the design,
2.9construction, renovation, improvement, and expansion of the Mayo Civic Center Complex,
2.10and related skyway, access, lighting, parking, and landscaping. The city may pledge
2.11the lodging tax authorized by subdivision 1a
2.12
2.13represented by the bonds is not included in computing any debt limitations applicable to
2.14the city, and the levy of taxes required by Minnesota Statutes, section
2.15principal of and interest on the bonds is not subject to any levy limitation or included in
2.16computing or applying any levy limitation applicable to the city.
2.17 Subd. 3. Expiration of taxing authority. The authority of the city to impose a
2.18tax under subdivision 1a shall expire when the principal and interest on any bonds or
2.19other obligations issued prior to December 31,
2.20renovation, improvement, and expansion of the Mayo Civic Center Complex and related
2.21skyway access, lighting, parking, or landscaping have been paid, including any bonds
2.22issued to refund such bonds, or at an earlier time as the city shall, by ordinance, determine.
2.23Any funds remaining after completion of the project and retirement or redemption of the
2.24bonds shall be placed in the general fund of the city.
2.25EFFECTIVE DATE.This section is effective the day after the governing body of
2.26the city of Rochester and its chief clerical officer comply with Minnesota Statutes, section
2.27645.021, subdivisions 2 and 3.
2.28 Sec. 2. REPEALER.
2.29Laws 2009, chapter 88, article 4, section 23, as amended by Laws 2010, chapter 389,
2.30article 5, section 4, is repealed.
