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GEARS Committee Member Responsibilities as Found in Law Article 4 — Local Option Sales Tax Language (I-IF 2800) ARTICLE 4 ;8 24LOCAL OPTION TAXES 18.25 Section 1 Minnesota Statutes 2006, section 297A,99, subdivision 1, is amended to 18,26' rend: 19,27 Subdivision 1. Authorization; scope. (a) A political subdivision of this state may 18.28 impose a general sales tax (1).under section 297A.992, (2) under section297A,993J3) if 19..29 permitted by special law, or (ilif the political subdivision enacted and imposed the tax 18,30 before the effective date of section 477A.016 and its predecessor provision, 18 • 31 (b) This section governs the imposition. of a general sales tax by the political 19,32 subdivision. The provisions of this section preempt the provisions or any special law: 18.33 (1) enacted before June 2, 1997, or .t.9.1 (2) iutetec1 on or after June 2, 1997, that does not explicitly exempt the special law 19,2 provision from this section's rules by reference, 13.3 (c) This sections does not apply to or preempt a sales tax on motor vehicles or a 29.4 special excise tax on motor •vehicles, 19.5 See., 2. 1 97A.992 - NIETROPOLITAN TRANSPORTATION AREA SALES TAX. 19 . 6 Subdivision 1, Definitions. For pairposes of this section the following terms have 19.7 the meanings given them: 9 1 ! o olitan trans ortation area means the counties participating in the joint 19 . 9 a0;01'S itzr e e me nt under subdivision 19 • 10 (2) 'eli ible coun " means the count of Anoka Carver Dakota, I-fenne:ail 19,12 Ramsey, Scott, or Washington 1.9.12 1 "committee means the Grant Evaluation and Rankirw S stern GEARS 29.13 Cominitteel , 14 4 "minimum uarantee coun means an . 13 that is partici 19 .16 a 'the annua 1,9, 17 than or equal to ,jhree percent ,.40 iiiglion" means the population, as defined in section 477A,0 1.9 3 estimated or estahl•ished by Juiv 15 of the year prior to the calendar year in which 19 ,2Q there:presentative§ will serve on the Grant Evaluation and .Ranking System Committee 19,21 established under subdivision 5., 7.9 22 Subd, 2, Authorization r ies L3 it191EitstInding section 297A.99, subdivisions 19.23 2 and 3 or 477A.0 or a other law the board of a county- ibutici•atin in a 4 3 .2.1 oink iow..rs j :freement a et.,ifled in this section shall impose by resolution (1),a trans• prtation sal- s and use tax at a rate of one uarter of or e ercent on retail sales and 1.3 .36 uses taxable under this chapter, apsilaansigile .1.jstof $20 perniotor •vehicle purchased 29.27 or acquired from anv person engaged in the business of sellin motor ve Tides at retail 213 oceurrina within the 'urisdiction of he taxi authority, e taxes authorized are to 1.9 .29 fund transportation im 19 .3o obli ations issued to finance such im 19.31 fb) The tax imposed under this section is not included in determining if the total tax 19.32 on lodging in the city of Minneapolis exceed the maximum allowed tax under Laws 1986, 29.33 chaster 396 section 5 as amended bY Laws 2001 First S ecial Session cha ter 5 article in the 'oint 3owe s aureement under subdivision 3 whos- atInc sales tax revenue under this section collected within that count s less metro olitan coun or eli ible county O'V means as ecitied in rovernents ursuan o subdivision 7 section includin • debt serv'ce on