1.1.................... moves to amend S. F. No. 9, the fourth engrossment, as follows:
1.2Page 8, line 28, delete "
$80,000,000" and insert "
$62,000,000"
1.3Page 10, after line 4, insert:
1.4"
(z) $18,000,000 in the first year is for tax
1.5exemptions under section .... These
1.6exemptions are available first come, first
1.7served."
1.8Page 74, after line 2, insert:
1.9 "Sec. ....
STATE GENERAL TAX EXEMPTION.
1.10(a) Notwithstanding Minnesota Statutes, section 275.025, property owned or leased
by
1.11a qualified business under this section is not subject to the levy under Minnesota
Statutes,
1.12section 275.025, subdivision 1, for property taxes payable in 2021 and 2022. The property
1.13must have been owned or leased by the qualified business on January 2, 2020, and continue
1.14to be owned or leased by the qualified business in the taxes payable year in which
the
1.15exemption under this section is sought. For the purposes of this section, a "qualified
business"
1.16means a business that operates from a physical location in Minnesota that provides
hospitality
1.17services to the public, including but not limited to businesses that on November 1,
2020,
1.18were included on the current list of businesses maintained by the commissioner of
1.19employment and economic development pursuant to an agreement between the commissioner
1.20of employment and economic development and the United States Bureau of Labor Statistics
1.21for use in the Quarterly Census of Employment and Wages as a business with a primary
1.22North American Industry Classification System code of:
1.23(1) 31212 - Breweries;
1.24(2) 31213 - Wineries;
2.1(3) 31214 - Distilleries;
2.2(4) 71395 - Bowling Centers;
2.3(5) 72111 - Hotels and Motels;
2.4(6) 7223 - Specialty Foods;
2.5(7) 7224 - Drinking Places (alcoholic beverages); or
2.6(8) 7225 - Restaurants.
2.7(b) To receive an exemption under this section, a property owner must apply to the
2.8commissioner of revenue by July 1 in each taxes payable year for which an exemption
is
2.9sought. If application is made after any portion of the state general tax has been
paid, the
2.10portion of the tax already paid must be refunded to the taxpayer by the county treasurer
as
2.11soon as practicable. The commissioner of revenue must determine the form and manner
of
2.12the application under this paragraph.
2.13(c) For property taxes payable in 2021 and 2022, the commercial-industrial share of
the
2.14certified levy under Minnesota Statutes, section 275.025, subdivision 1, must be reduced
2.15by a fraction equal to the tax capacity of all property approved for an exemption
under this
2.16section, divided by the total commercial-industrial tax capacity, as defined in Minnesota
2.17Statutes, section 275.025, subdivision 2, for each taxes payable year.
2.18EFFECTIVE DATE.This section is effective the day following final enactment."
2.19Renumber the sections in sequence and correct the internal references
2.20Amend the title accordingly