1.1    .................... moves to amend H.F. No. 2362, the delete everything amendment
1.2(A07-0842), as follows:
1.3Page 170, after line 6, insert:

1.4    "Sec. 7. [295.90] HOCKEY HERITAGE SURCHARGE.
1.5    Subdivision 1. Imposition. A surcharge of 10 cents is imposed on each ticket or
1.6admission to a professional men's hockey game held in the state.
1.7    Subd. 2. Collection, remittance. The surcharge imposed under this subdivision
1.8shall be collected by the professional men's hockey team or association sponsoring or
1.9holding the hockey game . The team or association shall annually report the surcharge on
1.10a form prescribed by the commissioner of revenue and remit the surcharge with the return
1.11to the commissioner of revenue by March 15 of the following calendar year.
1.12    Subd. 3. Administration. The commissioner of revenue shall have authority to
1.13administer, collect, enforce, refund, and audit the surcharge under this section. Interest
1.14on late payments or refunds of the surcharge shall be at the rates specified under section
1.15289A.55, and penalties for failure to file, pay, or underpay the surcharge shall be at the
1.16rates provided under section 289A.60, subdivision 1, paragraph (e), and subdivision 2.
1.17    Subd. 4. Deposit of revenues. The commissioner of revenue shall deposit all
1.18revenues, including penalty and interest, derived from the surcharge imposed in this
1.19section in the hockey surcharge account in the special revenue fund. The amount deposited
1.20under this section is appropriated to the Iron Range Resources and Rehabilitation Board
1.21for payment to the city of Eveleth to be used for the support of the Hockey Hall of Fame
1.22Museum provided that it continues to operate in the city. Payments under this section for
1.23the Hockey Hall of Fame Museum are in addition to and must not be used to supplant
1.24funding under section 298.28, subdivision 9c."
1.25Renumber the sections in sequence and correct the internal references
1.26Amend the title accordingly