Bill Text: MN SF427 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Rental motor vehicles tax revenue dedication to Explore Minnesota tourism requirement
Sponsorship: N/A
Status: (Introduced - Dead) 2013-02-13 - Referred to Taxes [SF427 Detail]
Download: Minnesota-2013-SF427-Introduced.html
1.2relating to tourism; motor vehicles; modifying the deposit of revenues from the
1.3rental motor vehicles tax;amending Minnesota Statutes 2012, section 297A.94.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.94, is amended to read:
1.6297A.94 DEPOSIT OF REVENUES.
1.7(a) Except as provided in this section, the commissioner shall deposit the revenues,
1.8including interest and penalties, derived from the taxes imposed by this chapter in the state
1.9treasury and credit them to the general fund.
1.10(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.11account in the special revenue fund if:
1.12(1) the taxes are derived from sales and use of property and services purchased for
1.13the construction and operation of an agricultural resource project; and
1.14(2) the purchase was made on or after the date on which a conditional commitment
1.15was made for a loan guaranty for the project under section41A.04, subdivision 3 .
1.16The commissioner of management and budget shall certify to the commissioner the date
1.17on which the project received the conditional commitment. The amount deposited in
1.18the loan guaranty account must be reduced by any refunds and by the costs incurred by
1.19the Department of Revenue to administer and enforce the assessment and collection of
1.20the taxes.
1.21(c) The commissioner shall deposit the revenues, including interest and penalties,
1.22derived 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 fund.
2.6(d) The commissioner shall deposit the revenues, including interest and penalties,
2.7collected under section 297A.64,subdivision 5, in the following manner:
2.8(1) revenues derived from the taxes imposed on the lease or rental of a motor vehicle
2.9under section 297A.64, subdivision 1, shall be deposited in the state treasury and credited
2.10to Explore Minnesota Tourism for the purposes described in chapter 116U; and
2.11(2) revenues derived from the payment of excess fees under section 297A.64,
2.12subdivision 5, shall be deposited in the state treasury andcredit them credited to the
2.13general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.14tax distribution fund an amount equal to the excess fees collected under section297A.64,
2.15subdivision 5 , for the previous calendar year.
2.16(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.17for fiscal year 2004 and thereafter,72.43 percent of the revenues, including interest and
2.18penalties, transmitted to the commissioner under section297A.65 , must be deposited by
2.19the commissioner in the state treasury as follows:
2.20(1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.21in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.22protect fish and wildlife resources, including conservation, restoration, and enhancement
2.23of land, water, and other natural resources of the state;
2.24(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.25may be spent only for state parks and trails;
2.26(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.27may be spent only on metropolitan park and trail grants;
2.28(4) three percent of the receipts must be deposited in the natural resources fund, and
2.29may be spent only on local trail grants; and
2.30(5) two percent of the receipts must be deposited in the natural resources fund,
2.31and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
2.32Conservatory, and the Duluth Zoo.
2.33(f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.34for traditional sources of funding for the purposes specified, but the dedicated revenue
2.35shall supplement traditional sources of funding for those purposes. Land acquired with
2.36money deposited in the game and fish fund under paragraph (e) must be open to public
3.1hunting and fishing during the open season, except that in aquatic management areas or
3.2on lands where angling easements have been acquired, fishing may be prohibited during
3.3certain times of the year and hunting may be prohibited. At least 87 percent of the money
3.4deposited in the game and fish fund for improvement, enhancement, or protection of fish
3.5and wildlife resources under paragraph (e) must be allocated for field operations.
3.6(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
3.7including interest and penalties, generated by the sales tax imposed under section
3.8297A.62, subdivision 1a
, which must be deposited as provided under the Minnesota
3.9Constitution, article XI, section 15.
3.10 Sec. 2. EXPLORE MINNESOTA TOURISM; APPROPRIATIONS FOR
3.112014-2015 AND FUTURE BIENNIUMS.
3.12For fiscal years 2014 and 2015 and future bienniums, the general fund appropriation
3.13to Explore Minnesota Tourism shall be taken from the proceeds of the motor vehicle
3.14rental tax in Minnesota Statutes, section 297A.94, paragraph (d), clause (1), and not from
3.15any other general fund revenue.
1.3rental motor vehicles tax;amending Minnesota Statutes 2012, section 297A.94.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 297A.94, is amended to read:
1.6297A.94 DEPOSIT OF REVENUES.
1.7(a) Except as provided in this section, the commissioner shall deposit the revenues,
1.8including interest and penalties, derived from the taxes imposed by this chapter in the state
1.9treasury and credit them to the general fund.
1.10(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
1.11account in the special revenue fund if:
1.12(1) the taxes are derived from sales and use of property and services purchased for
1.13the construction and operation of an agricultural resource project; and
1.14(2) the purchase was made on or after the date on which a conditional commitment
1.15was made for a loan guaranty for the project under section
1.16The commissioner of management and budget shall certify to the commissioner the date
1.17on which the project received the conditional commitment. The amount deposited in
1.18the loan guaranty account must be reduced by any refunds and by the costs incurred by
1.19the Department of Revenue to administer and enforce the assessment and collection of
1.20the taxes.
1.21(c) The commissioner shall deposit the revenues, including interest and penalties,
1.22derived 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 fund.
2.6(d) The commissioner shall deposit the revenues, including interest and penalties,
2.7collected under section 297A.64,
2.8(1) revenues derived from the taxes imposed on the lease or rental of a motor vehicle
2.9under section 297A.64, subdivision 1, shall be deposited in the state treasury and credited
2.10to Explore Minnesota Tourism for the purposes described in chapter 116U; and
2.11(2) revenues derived from the payment of excess fees under section 297A.64,
2.12subdivision 5, shall be deposited in the state treasury and
2.13general fund. By July 15 of each year the commissioner shall transfer to the highway user
2.14tax distribution fund an amount equal to the excess fees collected under section
2.15subdivision 5
2.16(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
2.17for fiscal year 2004 and thereafter,
2.18penalties, transmitted to the commissioner under section
2.19the commissioner in the state treasury as follows:
2.20(1) 50 percent of the receipts must be deposited in the heritage enhancement account
2.21in the game and fish fund, and may be spent only on activities that improve, enhance, or
2.22protect fish and wildlife resources, including conservation, restoration, and enhancement
2.23of land, water, and other natural resources of the state;
2.24(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.25may be spent only for state parks and trails;
2.26(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
2.27may be spent only on metropolitan park and trail grants;
2.28(4) three percent of the receipts must be deposited in the natural resources fund, and
2.29may be spent only on local trail grants; and
2.30(5) two percent of the receipts must be deposited in the natural resources fund,
2.31and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
2.32Conservatory, and the Duluth Zoo.
2.33(f) The revenue dedicated under paragraph (e) may not be used as a substitute
2.34for traditional sources of funding for the purposes specified, but the dedicated revenue
2.35shall supplement traditional sources of funding for those purposes. Land acquired with
2.36money deposited in the game and fish fund under paragraph (e) must be open to public
3.1hunting and fishing during the open season, except that in aquatic management areas or
3.2on lands where angling easements have been acquired, fishing may be prohibited during
3.3certain times of the year and hunting may be prohibited. At least 87 percent of the money
3.4deposited in the game and fish fund for improvement, enhancement, or protection of fish
3.5and wildlife resources under paragraph (e) must be allocated for field operations.
3.6(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
3.7including interest and penalties, generated by the sales tax imposed under section
3.9Constitution, article XI, section 15.
3.10 Sec. 2. EXPLORE MINNESOTA TOURISM; APPROPRIATIONS FOR
3.112014-2015 AND FUTURE BIENNIUMS.
3.12For fiscal years 2014 and 2015 and future bienniums, the general fund appropriation
3.13to Explore Minnesota Tourism shall be taken from the proceeds of the motor vehicle
3.14rental tax in Minnesota Statutes, section 297A.94, paragraph (d), clause (1), and not from
3.15any other general fund revenue.
