.................... moves to amend H. F. No. 305, the first engrossment, as follows:
Page 3, line 10, before "Smoking
" insert "(a)
Page 3, after line 20, insert:
"(b) Sections 144.414 to 141.417 become effective for bars and restaurants on
1.5January 1, 2009. Bars and restaurants that voluntarily adopt and comply with the
1.6requirements described in sections 144.414 to 141.417 prior to January 1, 2009, are
1.7exempt from the liquor gross receipts tax imposed under section 295.75, subdivision 2,
1.8from the first day of the calendar month following the date the bar or restaurant adopts and
1.9complies with this prohibition through December 31, 2008. This tax exemption may apply
1.10to any bar or restaurant, regardless of whether it is currently subject to a local smoking
1.11regulation, so long as it meets the exemption requirements set out in this paragraph.
Page 6, after line 18, insert:
"Sec. 11. Minnesota Statutes 2006, section 295.75, subdivision 2, is amended to read:
Subd. 2. Gross receipts tax imposed. (a)
A tax is imposed on each liquor retailer
equal to 2.5 percent of gross receipts from retail sales in Minnesota of liquor.
1.16 (b) Paragraph (a) does not apply to a liquor retailer that is exempt under Minnesota
1.17Statutes, section 144.414, subdivision 1, paragraph (b).
Renumber the sections in sequence and correct the internal references
Amend the title accordingly