1.1.................... moves to amend H.F. No. 577, the delete everything amendment
1.2(A11-0103), as follows:
1.3Page 48, after line 27, insert:

1.4    "Sec. 54. Minnesota Statutes 2010, section 645.44, subdivision 19, is amended to read:
1.5    Subd. 19. Fee and tax. (a) "Tax" means any fee, charge, exaction, or assessment
1.6imposed by a governmental entity on an individual, person, entity, transaction, good,
1.7service, or other thing. It excludes a price that an individual or entity chooses voluntarily
1.8to pay in return for receipt of goods or services provided by the governmental entity.
1.9A government good or service does not include access to or the authority to engage in
1.10private market transactions with a nongovernmental party, such as licenses to engage in a
1.11trade, profession, or business or to improve private property.
1.12(b) For purposes of applying the laws of this state, a "fee," "charge," or other similar
1.13term that satisfies the functional requirements of paragraph (a) must be treated as a tax for
1.14all purposes, regardless of whether the statute or law names or describes it as a tax. The
1.15provisions of this subdivision do not exempt a person, corporation, organization, or entity
1.16from payment of a validly imposed fee, charge, exaction, or assessment, nor preempt or
1.17supersede limitations under law that apply to fees, charges, or assessments.
1.18(c) This subdivision is not intended to extend or limit article 4, section 18, of the
1.19Minnesota Constitution."
1.20Renumber the sections in sequence and correct the internal references
1.21Amend the title accordingly