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S.F. No. 794 - Proctor Local Food, Beverage, and Lodging Tax Authorization
 
Author: Senator Thomas M. Bakk
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 2, 2013



 

Section 1, Subdivision 1.  [Food and beverage tax] Authorizes the city of Proctor to impose an up to one percent tax on food and beverages sold in restaurants and places of refreshment, including retail on-sale liquor and fermented malt beverages, located in the city.

Subdivision 2. [Entertainment tax]  Authorizes the city to impose a tax of up to one percent on admissions to an entertainment event located in the city, such as theaters, concerts, sporting events, circuses, and fairs. 

Subdivision 3 provides that the proceeds of the taxes must be used to fund:

  1. operations of the city’s recreation center, golf course, and community center, and the South St. Louis County fairgrounds;
  2. construction and improvement of walking and bicycle trails;
  3. a civic center and parking improvements;
  4. redevelopment and realignment of a road through the fairgrounds; and
  5. festival and event coordination.

Proceeds may also be used to pay debt service on bonds or other obligations issued to finance the projects.

Subdivision 4.  [Collection, administration, enforcement]  Authorizes the city to enter into an agreement with the Commissioner of Revenue to administer, collect, and enforce the food and beverage and entertainment taxes. 

This bill is effective the day after the city complies with section 645.021, subdivisions 2 and 3 (formal city council majority approval and filing a record of such approval with the secretary of state).

NBP:dv

 

 
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