1.1                          A bill for an act 
  1.2             relating to the Minnesota amateur sports commission; 
  1.3             authorizing grants for certain athletic facilities and 
  1.4             programs; dedicating the use of a portion of excise 
  1.5             and use tax receipts; appropriating money; amending 
  1.6             Minnesota Statutes 1998, section 297A.44, subdivision 
  1.7             1; proposing coding for new law in Minnesota Statutes, 
  1.8             chapter 240A.  
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  [240A.12] [GRANTS FOR ATHLETIC FACILITIES AND 
  1.11  PROGRAMS.] 
  1.12     Subdivision 1.  [GRANTS.] The commission may make matching 
  1.13  grants from the appropriation in section 297A.44, subdivision 1, 
  1.14  to political subdivisions of the state or to the governing body 
  1.15  of a state public post-secondary education system in the state: 
  1.16     (1) to acquire and better public land and buildings and 
  1.17  other public improvements of a capital nature to be used for 
  1.18  community facilities and related infrastructure primarily for 
  1.19  amateur athletics; 
  1.20     (2) to renovate existing facilities used primarily for 
  1.21  amateur athletics; 
  1.22     (3) to support recreational programs for children and 
  1.23  adolescents; and 
  1.24     (4) to support special events involving amateur athletics. 
  1.25     Subd. 2.  [GEOGRAPHIC DISPERSAL.] To the extent possible, 
  1.26  over time, the commission shall disperse grants equally among 
  1.27  the state's congressional districts and award one-half of all 
  2.1   grants to communities or institutions outside the metropolitan 
  2.2   area as defined in section 473.21, subdivision 2. 
  2.3      Subd. 3.  [MAXIMUM GRANTS AND MATCHING CONTRIBUTIONS.) Each 
  2.4   grant under this section must be matched by recipient 
  2.5   communities or institutions in accordance with this 
  2.6   subdivision.  A matching contribution may include an in-kind 
  2.7   contribution of land, access roadways and access roadway 
  2.8   improvements, and necessary utility services, landscaping, and 
  2.9   parking.  A grant for new facilities may not exceed $100,000 and 
  2.10  must be matched by the recipient at a rate of four times the 
  2.11  amount of the grant.  A grant for renovation of existing 
  2.12  facilities may not exceed $50,000 and must be matched equally by 
  2.13  the recipient.  A grant for recreational programs may not exceed 
  2.14  $20,000 and must be matched equally by the recipient.  A grant 
  2.15  for a special event or program may not exceed $100,000 and must 
  2.16  be matched equally by the recipient. 
  2.17     Sec. 2.  Minnesota Statutes 1998, section 297A.44, 
  2.18  subdivision 1, is amended to read: 
  2.19     Subdivision 1.  (a) Except as provided in paragraphs (b) to 
  2.20  (d), all revenues, including interest and penalties, derived 
  2.21  from the excise and use taxes imposed by sections 297A.01 to 
  2.22  297A.44 ~~shall~~ must be deposited by the commissioner in the state 
  2.23  treasury and credited to the general fund.  
  2.24     (b) All excise and use taxes derived from sales and use of 
  2.25  property and services purchased for the construction and 
  2.26  operation of an agricultural resource project, from and after 
  2.27  the date on which a conditional commitment for a loan guaranty 
  2.28  for the project is made ~~pursuant to~~ under section 41A.04, 
  2.29  subdivision 3, ~~shall~~ must be deposited in the Minnesota 
  2.30  agricultural and economic account in the special revenue fund.  
  2.31  The commissioner of finance shall certify to the commissioner 
  2.32  the date on which the project received the conditional 
  2.33  commitment.  The amount deposited in the loan guaranty 
  2.34  account ~~shall~~ must be reduced by any refunds and by the costs 
  2.35  incurred by the department of revenue to administer and enforce 
  2.36  the assessment and collection of the taxes.  
  3.1      (c) All revenues, including interest and penalties, derived 
  3.2   from the excise and use taxes imposed on sales and purchases 
  3.3   included in section 297A.01, subdivision 3, paragraphs (d) and 
  3.4   (k), clauses (1) and (2), must be deposited by the commissioner 
  3.5   in the state treasury, and credited as follows: 
  3.6      (1) first to the general obligation special tax bond debt 
  3.7   service account in each fiscal year the amount required by 
  3.8   section 16A.661, subdivision 3, paragraph (b); and 
  3.9      (2) after the requirements of clause (1) have been met~~,~~: 
  3.10     (i) $3,000,000 is appropriated in each fiscal year to the 
  3.11  amateur sports commission for grants to local governments for 
  3.12  youth athletic facilities and programs, of which $2,500,000 must 
  3.13  be used for facilities and $500,000 for programs; and 
  3.14     (ii) the balance must be credited to the general fund. 
  3.15     (d) The revenues, including interest and penalties, 
  3.16  collected under section 297A.135, subdivision 5, ~~shall~~ must be 
  3.17  deposited by the commissioner in the state treasury and credited 
  3.18  to the general fund.  By July 15 of each year the commissioner 
  3.19  shall transfer to the highway user tax distribution fund an 
  3.20  amount equal to the excess fees collected under section 
  3.21  297A.135, subdivision 5, for the previous calendar year. 
  3.22     Sec. 3.  [EFFECTIVE DATE.] 
  3.23     Sections 1 and 2 are effective July 1, 1999.