1.1 	A bill for an act
1.2 	relating to stadium financing; imposing a tax on seat licenses at the NFL football 
1.3 	stadium; amending Minnesota Statutes 2013 Supplement, section 473J.14.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2013 Supplement, section 473J.14, is amended to read:
1.6 	473J.14 SUITES TAX AND SEAT LICENSE TAXES.
1.7 	(a) Upon notification by the commissioner of management and budget under section 
1.8 	16A.727, the authority shall by resolution impose and maintain a ten percent tax on the 
1.9 	gross receipts received for the rental of suites, sky boxes, and similar in the NFL stadium.
1.10 	(b) The tax under paragraph (a) must be imposed in the years specified by the 
1.11 	commissioner of management and budget. The suites rental tax under paragraph (a) 
1.12 	applies to the gross receipts, as defined under section 297A.61, received by the seller, 
1.13 	as defined in section 297A.61, and is a debt owed by the seller to the authority. A tax 
1.14 	imposed under this section is recoverable at law by the authority from the seller in the 
1.15 	same manner as other debts. Every person granting, selling, or renting suites, sky boxes, 
1.16 	or similar may be required, as provided in resolutions of the authority, to secure a permit, 
1.17 	to file returns, to deposit security for the payment of the tax, and to pay the penalties for 
1.18 	nonpayment and interest on late payments, as the authority deems necessary or expedient 
1.19 	to assure the prompt and uniform collection of the tax.
1.20 	(c) The authority shall, by resolution, impose a tax equal to 50 percent of the gross 
1.21 	receipts received by the NFL team for the sale of stadium builder's or seat licenses in the 
1.22 	stadium, effective retroactively for gross receipts received after December 31, 2013. For 
1.23 	purposes of this section, a stadium builder's or seat license means a legal or other right that 
1.24 	guarantees or enables its owner or holder to purchase one or more tickets for admission 
2.1 	to a specific section or area of or a specific seat or seats in the stadium or as otherwise 
2.2 	defined by the commission in its resolution, but does not apply to tickets purchased for 
2.3 	admission to individual games or events in the stadium under the stadium builder's or seat 
2.4 	license. The tax imposed under this paragraph is in addition to any other state or local tax 
2.5 	that otherwise applies to the sale.
2.6 	(d) The authority shall remit the proceeds of a tax imposed under this section to the 
2.7 	commissioner of management and budget for deposit in the state's general fund to offset 
2.8 	the state's cost of paying bonds issued under section 16A.965.

2.9 	EFFECTIVE DATE. This section is effective retroactively for purchases and sales 
2.10 	made after December 31, 2013.