1.1 	A bill for an act
1.2 	relating to taxation; eliminating the repeal of a
1.3 	portion of sales tax on alcoholic beverages;
1.4 	appropriating money; amending Minnesota Statutes 2004,
1.5 	section 297A.94; Laws 2001, First Special Session
1.6 	chapter 5, article 12, section 95.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2004, section 297A.94, is
1.9 	amended to read:
1.10 	297A.94 DEPOSIT OF REVENUES.
1.11 	(a) Except as provided in this section, the commissioner
1.12 	shall deposit the revenues, including interest and penalties,
1.13 	derived from the taxes imposed by this chapter in the state
1.14 	treasury and credit them to the general fund.
1.15 	(b) The commissioner shall deposit taxes in the Minnesota
1.16 	agricultural and economic account in the special revenue fund if:
1.17 	(1) the taxes are derived from sales and use of property
1.18 	and services purchased for the construction and operation of an
1.19 	agricultural resource project; and
1.20 	(2) the purchase was made on or after the date on which a
1.21 	conditional commitment was made for a loan guaranty for the
1.22 	project under section 41A.04, subdivision 3.
1.23 	The commissioner of finance shall certify to the commissioner
1.24 	the date on which the project received the conditional
1.25 	commitment.  The amount deposited in the loan guaranty account
1.26 	must be reduced by any refunds and by the costs incurred by the
2.1 	Department of Revenue to administer and enforce the assessment
2.2 	and collection of the taxes.
2.3 	(c) The commissioner shall deposit the revenues, including
2.4 	interest and penalties, derived from the taxes imposed on sales
2.5 	and purchases included in section 297A.61, subdivision 3,
2.6 	paragraph (g), clauses (1) and (4), in the state treasury, and
2.7 	credit them as follows:
2.8 	(1) first to the general obligation special tax bond debt
2.9 	service account in each fiscal year the amount required by
2.10 	section 16A.661, subdivision 3, paragraph (b); and
2.11 	(2) after the requirements of clause (1) have been met, the
2.12 	balance to the general fund.
2.13 	(d) The commissioner shall deposit the revenues, including
2.14 	interest and penalties, collected under section 297A.64,
2.15 	subdivision 5, in the state treasury and credit them to the
2.16 	general fund.  By July 15 of each year the commissioner shall
2.17 	transfer to the highway user tax distribution fund an amount
2.18 	equal to the excess fees collected under section 297A.64,
2.19 	subdivision 5, for the previous calendar year.
2.20 	(e) For fiscal year 2001, 97 percent; for fiscal years 2002
2.21 	and 2003, 87 percent; and for fiscal year 2004 and thereafter,
2.22 	72.43 percent of the revenues, including interest and penalties,
2.23 	transmitted to the commissioner under section 297A.65, must be
2.24 	deposited by the commissioner in the state treasury as follows:
2.25 	(1) 50 percent of the receipts must be deposited in the
2.26 	heritage enhancement account in the game and fish fund, and may
2.27 	be spent only on activities that improve, enhance, or protect
2.28 	fish and wildlife resources, including conservation,
2.29 	restoration, and enhancement of land, water, and other natural
2.30 	resources of the state;
2.31 	(2) 22.5 percent of the receipts must be deposited in the
2.32 	natural resources fund, and may be spent only for state parks
2.33 	and trails;
2.34 	(3) 22.5 percent of the receipts must be deposited in the
2.35 	natural resources fund, and may be spent only on metropolitan
2.36 	park and trail grants;
3.1 	(4) three percent of the receipts must be deposited in the
3.2 	natural resources fund, and may be spent only on local trail
3.3 	grants; and
3.4 	(5) two percent of the receipts must be deposited in the
3.5 	natural resources fund, and may be spent only for the Minnesota
3.6 	Zoological Garden, the Como Park Zoo and Conservatory, and the
3.7 	Duluth Zoo.
3.8 	(f) The revenue dedicated under paragraph (e) may not be
3.9 	used as a substitute for traditional sources of funding for the
3.10 	purposes specified, but the dedicated revenue shall supplement
3.11 	traditional sources of funding for those purposes.  Land
3.12 	acquired with money deposited in the game and fish fund under
3.13 	paragraph (e) must be open to public hunting and fishing during
3.14 	the open season, except that in aquatic management areas or on
3.15 	lands where angling easements have been acquired, fishing may be
3.16 	prohibited during certain times of the year and hunting may be
3.17 	prohibited.  At least 87 percent of the money deposited in the
3.18 	game and fish fund for improvement, enhancement, or protection
3.19 	of fish and wildlife resources under paragraph (e) must be
3.20 	allocated for field operations.
3.21 	(g) 27.77 percent of the revenues, including penalties and
3.22 	interest, derived from the tax imposed by section 297A.62,
3.23 	subdivision 2, must be deposited in the general fund and
3.24 	credited to the counties' chemical dependency costs account.
3.25 	Amounts credited to the account under this paragraph are
3.26 	appropriated to the commissioner of finance for distribution to
3.27 	the counties of this state on a per capita basis.  At least 50
3.28 	percent of the amount appropriated to each county must be used
3.29 	by the county to fund chemical dependency treatment programs.
3.30 	The remaining balance of the appropriation must be used by the
3.31 	county to fund expenses related to problems caused by excessive
3.32 	consumption of alcohol or other drugs, including, but not
3.33 	limited to, law enforcement, courts, and corrections.

3.34 	EFFECTIVE DATE. This section is effective for sales made
3.35 	after December 31, 2005.

3.36 	Sec. 2. Laws 2001, First Special Session chapter 5,
4.1 	article 12, section 95, is amended to read:
4.2 	Sec. 95REPEALER.
 4.3 	(a) Minnesota Statutes 2000, sections 297A.61, subdivision
4.4 	16; 297A.68, subdivision 21; and 297A.71, subdivisions 2 and 16,
4.5 	are repealed effective for sales and purchases occurring after
4.6 	June 30, 2001, except that the repeal of section 297A.61,
4.7 	subdivision 16, paragraph (d), is effective for sales and
4.8 	purchases occurring after July 31, 2001.
4.9 	(b) Minnesota Statutes 2000, sections 297A.62, subdivision
4.10 	2, and section 297A.64, subdivision 1, are is repealed effective
4.11 	for sales and purchases made after December 31, 2005.
4.12 	(c) Minnesota Statutes 2000, section 297A.71, subdivision
4.13 	15, is repealed effective for sales and purchases made after
4.14 	June 30, 2002.
4.15 	(d) Minnesota Statutes 2000, section 289A.60, subdivision
4.16 	15, is repealed effective for liabilities after January 1, 2003.

4.17 	EFFECTIVE DATE. This section is effective the day
4.18 	following final enactment.