Bill Text: MN SF794 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Proctor food, beverage and entertainment taxes imposition authority
Spectrum: Partisan Bill (Independent 1-0)
Status: (Introduced - Dead) 2013-02-25 - Referred to Taxes [SF794 Detail]
Download: Minnesota-2013-SF794-Introduced.html
1.2relating to taxation; authorizing the city of Proctor to impose food, beverage,
1.3and entertainment taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF PROCTOR; LOCAL TAXES AUTHORIZED.
1.6 Subdivision 1. Food and beverage tax authorized. Notwithstanding Minnesota
1.7Statutes, section 297A.99 or 477A.016, or any ordinance, city charter, or other provision
1.8of law, the city of Proctor may, by ordinance, impose a sales tax of up to one percent on
1.9the gross receipts of all food and beverages sold by a restaurant or place of refreshment,
1.10as defined by resolution of the city, that is located within the city. For purposes of this
1.11section, "food and beverages" include retail on-sale of intoxicating liquor and fermented
1.12malt beverages.
1.13 Subd. 2. Entertainment tax. Notwithstanding Minnesota Statutes, section
1.14477A.016, or any ordinance, city charter, or other provision of law, the city of Proctor
1.15may, by ordinance, impose a tax of up to one percent on the gross receipts on admissions
1.16to an entertainment event, as defined by resolution of the city, located within the city. For
1.17purposes of this section, "entertainment event" means any event for which persons pay
1.18money in order to be admitted to the premises and to be entertained, including, but not
1.19limited to, theaters, concerts, sporting events, circuses, and fairs.
1.20 Subd. 3. Use of proceeds from authorized taxes. The proceeds of the taxes
1.21imposed under subdivisions 1 and 2 must be used by the city to fund: (1) operational costs
1.22of the Proctor regional recreation center, golf course, community center, and the South
1.23St. Louis County fairgrounds; (2) construction and improvement of walking and bicycle
1.24trails; (3) a multiuse civic center facility and parking improvements; (4) improvements
2.1related to the redevelopment and realignment of a road through the fairgrounds property
2.2ceded to the city of Proctor by the city of Duluth; and (5) festival and event coordination,
2.3including police and security services related to the festival or event. Authorized expenses
2.4include securing or paying debt service on bonds or other obligations issued to finance
2.5construction and improvement projects.
2.6 Subd. 4. Collection, administration, and enforcement. The city may enter into
2.7an agreement with the commissioner of revenue to administer, collect, and enforce the
2.8taxes under subdivision 1. If the commissioner agrees to collect the tax, the provisions
2.9of Minnesota Statutes, section 297A.99, related to collection, administration, and
2.10enforcement, and Minnesota Statutes, section 270C.171, apply.
2.11EFFECTIVE DATE.This section is effective the day after the governing body of
2.12the city of Proctor and its chief clerical officer comply with Minnesota Statutes, section
2.13645.021, subdivisions 2 and 3.
1.3and entertainment taxes.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. CITY OF PROCTOR; LOCAL TAXES AUTHORIZED.
1.6 Subdivision 1. Food and beverage tax authorized. Notwithstanding Minnesota
1.7Statutes, section 297A.99 or 477A.016, or any ordinance, city charter, or other provision
1.8of law, the city of Proctor may, by ordinance, impose a sales tax of up to one percent on
1.9the gross receipts of all food and beverages sold by a restaurant or place of refreshment,
1.10as defined by resolution of the city, that is located within the city. For purposes of this
1.11section, "food and beverages" include retail on-sale of intoxicating liquor and fermented
1.12malt beverages.
1.13 Subd. 2. Entertainment tax. Notwithstanding Minnesota Statutes, section
1.14477A.016, or any ordinance, city charter, or other provision of law, the city of Proctor
1.15may, by ordinance, impose a tax of up to one percent on the gross receipts on admissions
1.16to an entertainment event, as defined by resolution of the city, located within the city. For
1.17purposes of this section, "entertainment event" means any event for which persons pay
1.18money in order to be admitted to the premises and to be entertained, including, but not
1.19limited to, theaters, concerts, sporting events, circuses, and fairs.
1.20 Subd. 3. Use of proceeds from authorized taxes. The proceeds of the taxes
1.21imposed under subdivisions 1 and 2 must be used by the city to fund: (1) operational costs
1.22of the Proctor regional recreation center, golf course, community center, and the South
1.23St. Louis County fairgrounds; (2) construction and improvement of walking and bicycle
1.24trails; (3) a multiuse civic center facility and parking improvements; (4) improvements
2.1related to the redevelopment and realignment of a road through the fairgrounds property
2.2ceded to the city of Proctor by the city of Duluth; and (5) festival and event coordination,
2.3including police and security services related to the festival or event. Authorized expenses
2.4include securing or paying debt service on bonds or other obligations issued to finance
2.5construction and improvement projects.
2.6 Subd. 4. Collection, administration, and enforcement. The city may enter into
2.7an agreement with the commissioner of revenue to administer, collect, and enforce the
2.8taxes under subdivision 1. If the commissioner agrees to collect the tax, the provisions
2.9of Minnesota Statutes, section 297A.99, related to collection, administration, and
2.10enforcement, and Minnesota Statutes, section 270C.171, apply.
2.11EFFECTIVE DATE.This section is effective the day after the governing body of
2.12the city of Proctor and its chief clerical officer comply with Minnesota Statutes, section
2.13645.021, subdivisions 2 and 3.
