07-09-08 Council Agenda - Laserfiche WebLink

Home Browse Search

GEARS Committee Member Responsibilities as Found in Law Article 4 - Local Option Sales Tax Language (HF 2800) ARTICLE 4 18.24LOCAL OPTION TAXES 16.zs Section I. Minnesota Statutes 2006, section 297A.99, subdivision I, is amended to 18.26 read: 18.27 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may 18.23 impose a general sales tax.. (I) under section 297A.992, (2) under section 297A.993, (3) if 18.29 permitted by special law, or (4) if the political subdivision enacted and imposed the tax 18.30 before the effective date of section 477A.016 and its predecessor provision. 18.31 (b) This 'section governs the imposition of a general sales tax by the political 18.32 subdivision. The provisions Of this section preempt the provisions of any special law: . 18.33 (1) enacted before June 2,;1997; or 19.1. (2) enacted on or after June 2, 1997, that does not explicitly: exempt the special law 29.2 provision from this section's rules by reference. 19.3 (0) This sections does not apply to or preempt a sales tax on motor vehicles or a 19.4 special excise fax on motor vehicles. 1.9.5 See. 2. j297A.9921 METROPOLITAN TRANSPORTATION AREA SALES TAX. a.9.6 Subdivision 1. Definitions' For purposes of tins section the,foliowin• -terms have `19.7 the meanings' given them:'. 19.8 (1) "metropolitan transportation area means the counties participating in the joint, 19,9 powers agreement under subdivision 3; 29.10 (2) "eligible county" means the county of Anoka, Carver, Dakota, Hennepin, 19.12 Ramsey, Scotty or Washington; '19.12 (3 )' "committee': means the Grant Evaluation and Ranking Sy stem (GEARS) '19.23 Committee; 19.19 (4) "minimum guarantee county" means any metropolitan county or eligible county 19.15 that is participating in the joint powers agreement under subdivision 3 whose proportion 19.16 of the annual sales tax-revenue under this section collected within that county is less 19.17 than or equal to three percent and 19.18 (5)" "population" means the population, as defined in section 477A.011 subdivision 9.19 3 estimated or established by July 15 of the year prior to the calendar year in which '19.20 the representatives will serve on the Grant Evaluation and Ranking System Committee 19.21 established under subdivision 5. 9.22 Subd. 2. Authorization; rates. (a) Notwithstanding section 297A.99, subdivisions x9.23 1, 2, and 3, or 477A.016, any other law, the board of a county participatifigin a x9.24 joint powers agreement as specified in this section'shall,itnpose by resolution (1) a '19.25 transportation sales and use tax at a‘rate of one - quarter of one percent on retail sales and i9. z6 uses taxable under this chapter, and (2) an excise tax of $20 per motor vehicle purchased 19.27 or acquired from any nerson engaged in the business of selling motor vehicles at retails 19. z8 occurring within the jurisdiction of the taxin • 'a ithori . The taxes authorized are to 19.29 fund transportation improvements as specified in this section including debt service on 19.30 obligations issued to finance such. improvements pursuant to subdivision 7. 19.31 (b) The tax imposed under this section is not included in' determining if the total fax 29.32 on lodging in the city of Minneapolis exceeds the-maximum allowed under Laws 1986, 19.33 chapter 396, section 5, as amended by Laws 2001, First'Special Session chapter. 5, article 8