1.1 	A bill for an act
1.2 	relating to taxation; modifying the Minneapolis downtown taxing area; providing 
1.3 	for deposit of certain tax revenues; amending Laws 1986, chapter 400, section 
1.4 	44, as amended.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Laws 1986, chapter 400, section 44, as amended by Laws 1995, chapter 264, 
1.7 	article 2, section 39, is amended to read:
1.8 	Sec. 44. DOWNTOWN TAXING AREA.
 1.9 	If a bill is enacted into law in the 1986 legislative session which authorizes the city 
1.10 	of Minneapolis to issue bonds and expend certain funds including taxes to finance the 
1.11 	acquisition and betterment of a convention center and related facilities, which authorizes 
1.12 	certain taxes to be levied in a downtown taxing area, then, notwithstanding the provisions 
1.13 	of that law "downtown taxing area" shall mean the geographic area bounded by the 
1.14 	portion of the Mississippi River between I-35W and Washington Avenue, the portion 
1.15 	of Washington Avenue between the river and I-35W, the portion of I-35W between 
1.16 	Washington Avenue and 8th Street South, the portion of 8th Street South between I-35W 
1.17 	and Portland Avenue South, the portion of Portland Avenue South between 8th Street 
1.18 	South and I-94, the portion of I-94 from the intersection of Portland Avenue South to 
1.19 	the intersection of I-94 and the Burlington Northern Railroad tracks, the portion of the 
1.20 	Burlington Northern Railroad tracks from I-94 to Main Street and including Nicollet 
1.21 	Island, and the portion of Main Street to Hennepin Avenue and the portion of Hennepin 
1.22 	Avenue between Main Street and 2nd Street S.E., and the portion of 2nd Street S.E. 
1.23 	between Main Street and Bank Street, and the portion of Bank Street between 2nd Street 
1.24 	S.E. and University Avenue S.E., and the portion of University Avenue S.E. between Bank 
2.1 	Street and I-35W, and by I-35W from University Avenue S.E., to the river. The downtown 
2.2 	taxing area excludes the area bounded on the south and west by Oak Grove Street, on the 
2.3 	east by Spruce Place, and on the north by West 15th Street. The downtown taxing area 
2.4 	also excludes any property located in an area that is zoned for residential purposes on 
2.5 	which a restaurant or liquor establishment is operated.

2.6 	EFFECTIVE DATE. This section is effective for sales made after July 31, 2012, 
2.7 	provided that the proceeds of the tax collected between July 1, 2009, and July 31, 2012, 
2.8 	by a restaurant or liquor establishment that is excluded from the downtown taxing area 
2.9 	by this section, when collected by the commissioner of revenue, shall be deposited in the 
2.10 	general fund of the state treasury.