1.1.................... moves to amend H.F. No. 2077 as follows:
1.2Page 1, after line 10, insert:
1.3 "Section 1.
[216B.3601] UTILITY FRANCHISE TAX.
1.4 Subdivision 1. Definition. For purposes of this section, "public utility" includes,
1.5notwithstanding section 216B.02, a cooperative electric association, organized under
1.6chapter 308A and providing electric service in the municipality.
1.7 Subd. 2. Authority. A municipality may impose, by ordinance, a tax on electricity
1.8service provided to and billed to customers for locations in the municipality. The tax must
1.9be imposed at a per kilowatt hour rate, as specified in the ordinance.
1.10 Subd. 3. Effect on franchise fees. Imposition of a tax under this section preempts
1.11any franchise fee imposed by the municipality under section 216B.36 or 451.07 or other
1.12authority for the time period during which the tax applies.
1.13 Subd. 4. Administration; contents of ordinance. The ordinance must specify the
1.14times for payment, interest on late payments, penalties for failure to pay, and other terms
1.15and conditions for payment, collection, and administration of the tax. The ordinance may
1.16contain other provisions, determined by the municipality, to be necessary or useful in
1.17applying, collecting, or otherwise administering the tax.
1.18 Subd. 5. Liens for unpaid tax. If so provided in the ordinance, unpaid tax, interest,
1.19and penalty are a lien against the property of the public utility that is located in the
1.20municipality. The lien has the same priority and status as a lien for unpaid property tax and
1.21must be enforced and administered by the county. The ordinance must provide reasonable
1.22compensation to the county for its costs of collecting the unpaid tax.
1.23 Subd. 6. Use of revenues. Revenues from the tax must be deposited in the general
1.24fund of the municipality and may be used for any purpose for which ad valorem property
1.25taxes may be used.
2.1 Subd. 7. Prohibition on contracting away taxing authority. A municipality may
2.2not contract away the authority to impose the tax under this section."
2.3Renumber the sections in sequence and correct the internal references
2.4Amend the title accordingly