Bill Text: MN SF2263 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Lottery tickets in lieu of sales tax natural resources fund revenue distribution modification
Sponsorship: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2012-03-05 - Referred to Environment and Natural Resources [SF2263 Detail]
Download: Minnesota-2011-SF2263-Introduced.html
1.2relating to natural resources; modifying the distribution of revenue from the in
1.3lieu of sales tax on lottery tickets;amending Minnesota Statutes 2010, section
1.4297A.94.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.94, is amended to read:
1.7297A.94 DEPOSIT OF REVENUES.
1.8(a) Except as provided in this section, the commissioner shall deposit the revenues,
1.9including interest and penalties, derived from the taxes imposed by this chapter in the state
1.10treasury and credit them to the general fund.
1.11(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.12account in the special revenue fund if:
1.13(1) the taxes are derived from sales and use of property and services purchased for
1.14the construction and operation of an agricultural resource project; and
1.15(2) the purchase was made on or after the date on which a conditional commitment
1.16was made for a loan guaranty for the project under section41A.04, subdivision 3 .
1.17The commissioner of management and budget shall certify to the commissioner the date
1.18on which the project received the conditional commitment. The amount deposited in
1.19the loan guaranty account must be reduced by any refunds and by the costs incurred by
1.20the Department of Revenue to administer and enforce the assessment and collection of
1.21the taxes.
1.22(c) The commissioner shall deposit the revenues, including interest and penalties,
1.23derived from the taxes imposed on sales and purchases included in section297A.61,
2.1subdivision 3 , paragraph (g), clauses (1) and (4), in the state treasury, and credit them
2.2as follows:
2.3(1) first to the general obligation special tax bond debt service account in each fiscal
2.4year the amount required by section16A.661, subdivision 3 , paragraph (b); and
2.5(2) after the requirements of clause (1) have been met, the balance to the general
2.6fund.
2.7(d) The commissioner shall deposit the revenues, including interest and penalties,
2.8collected under section297A.64, subdivision 5 , in the state treasury and credit them to the
2.9general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.10tax distribution fund an amount equal to the excess fees collected under section297A.64,
2.11subdivision 5 , for the previous calendar year.
2.12(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.13for fiscal year 2004 and thereafter,72.43 percent of the revenues, including interest and
2.14penalties, transmitted to the commissioner under section297A.65 , must be deposited by
2.15the commissioner in the state treasury as follows:
2.16(1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.17in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.18protect fish and wildlife resources, including conservation, restoration, and enhancement
2.19of land, water, and other natural resources of the state;
2.20(2)22.5 16 percent of the receipts must be deposited in the natural resources fund,
2.21and may be spent only for state parks and trails;
2.22(3)22.5 16 percent of the receipts must be deposited in the natural resources fund,
2.23and may be spent only on metropolitan park and trail grants;
2.24(4)three 16 percent of the receipts must be deposited in the natural resources fund,
2.25and may be spent only on local park and trail grants outside of the metropolitan area, as
2.26defined in section 473.121, subdivision 2; and
2.27(5) two percent of the receipts must be deposited in the natural resources fund,
2.28and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
2.29Conservatory, and the Duluth Zoo.
2.30(f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.31for traditional sources of funding for the purposes specified, but the dedicated revenue
2.32shall supplement traditional sources of funding for those purposes. Land acquired with
2.33money deposited in the game and fish fund under paragraph (e) must be open to public
2.34hunting and fishing during the open season, except that in aquatic management areas or
2.35on lands where angling easements have been acquired, fishing may be prohibited during
2.36certain times of the year and hunting may be prohibited. At least 87 percent of the money
3.1deposited in the game and fish fund for improvement, enhancement, or protection of fish
3.2and wildlife resources under paragraph (e) must be allocated for field operations.
3.3(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
3.4including interest and penalties, generated by the sales tax imposed under section
3.5297A.62, subdivision 1a
, which must be deposited as provided under the Minnesota
3.6Constitution, article XI, section 15.
1.3lieu of sales tax on lottery tickets;amending Minnesota Statutes 2010, section
1.4297A.94.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 297A.94, is amended to read:
1.7297A.94 DEPOSIT OF REVENUES.
1.8(a) Except as provided in this section, the commissioner shall deposit the revenues,
1.9including interest and penalties, derived from the taxes imposed by this chapter in the state
1.10treasury and credit them to the general fund.
1.11(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.12account in the special revenue fund if:
1.13(1) the taxes are derived from sales and use of property and services purchased for
1.14the construction and operation of an agricultural resource project; and
1.15(2) the purchase was made on or after the date on which a conditional commitment
1.16was made for a loan guaranty for the project under section
1.17The commissioner of management and budget shall certify to the commissioner the date
1.18on which the project received the conditional commitment. The amount deposited in
1.19the loan guaranty account must be reduced by any refunds and by the costs incurred by
1.20the Department of Revenue to administer and enforce the assessment and collection of
1.21the taxes.
1.22(c) The commissioner shall deposit the revenues, including interest and penalties,
1.23derived from the taxes imposed on sales and purchases included in section
2.1subdivision 3
2.2as follows:
2.3(1) first to the general obligation special tax bond debt service account in each fiscal
2.4year the amount required by section
2.5(2) after the requirements of clause (1) have been met, the balance to the general
2.6fund.
2.7(d) The commissioner shall deposit the revenues, including interest and penalties,
2.8collected under section
2.9general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.10tax distribution fund an amount equal to the excess fees collected under section
2.11subdivision 5
2.12(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.13for fiscal year 2004 and thereafter,
2.14penalties, transmitted to the commissioner under section
2.15the commissioner in the state treasury as follows:
2.16(1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.17in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.18protect fish and wildlife resources, including conservation, restoration, and enhancement
2.19of land, water, and other natural resources of the state;
2.20(2)
2.21and may be spent only for state parks and trails;
2.22(3)
2.23and may be spent only on metropolitan park and trail grants;
2.24(4)
2.25and may be spent only on local park and trail grants outside of the metropolitan area, as
2.26defined in section 473.121, subdivision 2; and
2.27(5) two percent of the receipts must be deposited in the natural resources fund,
2.28and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
2.29Conservatory, and the Duluth Zoo.
2.30(f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.31for traditional sources of funding for the purposes specified, but the dedicated revenue
2.32shall supplement traditional sources of funding for those purposes. Land acquired with
2.33money deposited in the game and fish fund under paragraph (e) must be open to public
2.34hunting and fishing during the open season, except that in aquatic management areas or
2.35on lands where angling easements have been acquired, fishing may be prohibited during
2.36certain times of the year and hunting may be prohibited. At least 87 percent of the money
3.1deposited in the game and fish fund for improvement, enhancement, or protection of fish
3.2and wildlife resources under paragraph (e) must be allocated for field operations.
3.3(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
3.4including interest and penalties, generated by the sales tax imposed under section
3.6Constitution, article XI, section 15.
