Title
AN ORDINANCE AMENDING SECTIONS 42A-44 AND 42A-50 OF THE DULUTH CITY CODE TO ALLOCATE UP TO $36 MILLION FROM THE ONE-HALF OF ONE PERCENT INCREMENT IN CITY OF DULUTH FOOD AND BEVERAGE TAX AND CITY OF DULUTH LODGING TAX FOR THE PURPOSE OF FUNDING CAPITAL IMPROVEMENTS TO PARKS-BASED PUBLIC ATHLETIC FACILITIES IN SUPPORT OF SPORTS TOURISM AND QUALITY OF LIFE IN NORTHEAST MINNESOTA.
Body
CITY PROPOSAL:
The city of Duluth does ordain:
Section 1. That Section 42A-44 of the Duluth City Code be amended as follows:
Section 42A.44. Allocation and distribution of revenues produced by tax.
(a) All proceeds realized from the taxes imposed by this Chapter, except those amounts described in subsections (b) and (c), shall be paid into the general fund and distributed as provided in this Subsection. After the payment of all expenses of collection and enforcement of the taxes authorized under this Chapter, and after making refunds provided for in this Chapter, the remainder of the taxes levied and collected under this Chapter shall be allocated and distributed in accordance with the annual budget submitted by the mayor and approved by the city council;
(b) Taxes realized as the result of "sale and purchase" as defined in paragraph (e) of the definition thereof shall be paid into the tourism tax fund, the proceeds of which will be devoted to one or more of the following recreational, cultural or civic projects:
Spirit Mountain recreation area;
Arena-auditorium complex;
Duluth Convention and Visitors Bureau;
St. Louis County Heritage and Arts Center;
An account for civic or tourist projects.
The distribution of these proceeds shall be determined by the budget process described in subsection (a);
(c) Revenues received from one percent of the tax authorized by Section 42A-2(b) in this chapter shall be used to pay for activities conducted by the city or by other organizations which promote tourism in the city of Duluth, and to subsidize the Duluth arena-auditori...
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