Bill Text: MN SF23 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Grand Rapids local sales tax imposition authorization and local government aid (LGA) reduction
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2011-01-13 - Referred to Taxes [SF23 Detail]
Download: Minnesota-2011-SF23-Introduced.html
1.2relating to taxation; authorizing the city of Grand Rapids to impose a local sales
1.3tax; adjusting the local government aid payment to the city.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF GRAND RAPIDS; TAXES AUTHORIZED.
1.6 Subdivision 1. Sales and use tax authorized. Notwithstanding Minnesota Statutes,
1.7section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to
1.8Minnesota Statutes, section 297A.99, the city of Grand Rapids may impose by ordinance a
1.9sales and use tax of up to one percent for the purposes specified in subdivision 2. The
1.10provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
1.11collection, and enforcement of the tax authorized under this subdivision, except that the
1.12time limitation for enactment of a special law set forth in Minnesota Statutes, section
1.13297A.99, subdivision 1, paragraph (a), clause (3), does not apply.
1.14 Subd. 2. Use of revenues. Revenues received from the tax authorized by
1.15subdivision 1 must be used to pay the cost of collecting and administering the tax and for
1.16other purposes for which the city of Grand Rapids may expend its general funds.
1.17EFFECTIVE DATE.This section is effective the day after the governing body of
1.18the city of Grand Rapids and its chief clerical officer comply with Minnesota Statutes,
1.19section 645.021, subdivisions 2 and 3.
1.20 Sec. 2. AID REDUCTION.
1.21The amount of aid that would be payable to the city of Grand Rapids in any calendar
1.22year under Minnesota Statutes, section 477A.013, must be reduced by the amount
2.1collected by the city under section 1 during the preceding calendar year. The amount of
2.2the reduction under this section does not reduce the total appropriation for distribution to
2.3cities under Minnesota Statutes, section 477A.03, subdivision 2a.
2.4EFFECTIVE DATE.This section is effective the day section 1 is effective.
1.3tax; adjusting the local government aid payment to the city.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF GRAND RAPIDS; TAXES AUTHORIZED.
1.6 Subdivision 1. Sales and use tax authorized. Notwithstanding Minnesota Statutes,
1.7section 477A.016, or any other provision of law, ordinance, or city charter, pursuant to
1.8Minnesota Statutes, section 297A.99, the city of Grand Rapids may impose by ordinance a
1.9sales and use tax of up to one percent for the purposes specified in subdivision 2. The
1.10provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
1.11collection, and enforcement of the tax authorized under this subdivision, except that the
1.12time limitation for enactment of a special law set forth in Minnesota Statutes, section
1.13297A.99, subdivision 1, paragraph (a), clause (3), does not apply.
1.14 Subd. 2. Use of revenues. Revenues received from the tax authorized by
1.15subdivision 1 must be used to pay the cost of collecting and administering the tax and for
1.16other purposes for which the city of Grand Rapids may expend its general funds.
1.17EFFECTIVE DATE.This section is effective the day after the governing body of
1.18the city of Grand Rapids and its chief clerical officer comply with Minnesota Statutes,
1.19section 645.021, subdivisions 2 and 3.
1.20 Sec. 2. AID REDUCTION.
1.21The amount of aid that would be payable to the city of Grand Rapids in any calendar
1.22year under Minnesota Statutes, section 477A.013, must be reduced by the amount
2.1collected by the city under section 1 during the preceding calendar year. The amount of
2.2the reduction under this section does not reduce the total appropriation for distribution to
2.3cities under Minnesota Statutes, section 477A.03, subdivision 2a.
2.4EFFECTIVE DATE.This section is effective the day section 1 is effective.
