1.1 	A bill for an act
1.2 	relating to taxation; authorizing the city of Rockford to impose a sales and use 
1.3 	tax for certain purposes.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. CITY OF ROCKFORD; TAXES AUTHORIZED.
 1.6 		Subdivision 1.Sales and use tax authorized. Notwithstanding Minnesota Statutes, 
1.7 	section 477A.016, or any other provision of law, ordinance, or city charter, if approved by 
1.8 	the voters pursuant to Minnesota Statutes, section 297A.99, or at a special election held for 
1.9 	this purpose, the city of Rockford may impose by ordinance a sales and use tax of up to 
1.10 	one-half of one percent for the purpose specified in subdivision 2. Except as provided in 
1.11 	this section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
1.12 	administration, collection, and enforcement of the tax authorized under this subdivision.
1.13 		Subd. 2.Use of revenues. Revenues received from the tax authorized by 
1.14 	subdivision 1 must be used to pay the cost of collecting and administering the tax and to 
1.15 	pay the capital cost of repairs and improvements to the flood control levee system in the 
1.16 	city of Rockford. Authorized costs include, but are not limited to, paying construction 
1.17 	and engineering costs related to the project.
1.18 		Subd. 3.Termination of tax. The tax imposed under subdivision 1 expires at the 
1.19 	earlier of a date 40 years after the imposition of the tax or when the Rockford City Council 
1.20 	first determines that the amount of revenues raised from the tax to pay for the project 
1.21 	under subdivision 2 equals or exceeds $1,700,000 plus any interest on loans taken by the 
1.22 	city for the project. Any funds remaining after the expiration of the tax and payment of 
1.23 	the loans must be placed in the general fund of the city of Rockford. The tax imposed 
2.1 	under subdivision 1 may expire at an earlier time if the city of Rockford so determines 
2.2 	by ordinance.

2.3 	EFFECTIVE DATE. This section is effective the day after the governing body of 
2.4 	the city of Rockford and its chief clerical officer comply with Minnesota Statutes, section 
2.5 	645.021, subdivisions 2 and 3.