Section 2 [Constitutional Amendment] provides the language for a constitutional amendment increasing the sales and use tax rate by 3/8 of one percent on taxable sales for 25 years beginning on July 1, 2009. The money will be appropriated by law and is dedicated as follows:

(1) 33 percent in the Lessard-Heritage Enhancement Fund for preservation, enhancement, and protection of the state's fish, wildlife, habitat, fish, land, and forest resources;

(2) 43 percent in the Great Minnesota Outdoors Fund for protection and restoration of lakes, rivers, streams, wetlands, groundwater, parks, trails, and natural areas; and

(3) 24 percent in the Cultural Legacy Fund for arts, arts education, arts access, and historic sites.

The constitutional language also creates the three funds receiving allocations; provides that the money dedicated under this section cannot supplant traditional funding for these purposes; and specifies that any land acquired in fee title from money in the Lessard-Heritage Enhancement Fund must be open to the public taking of fish and game during the open season unless otherwise provided by law. If the sales tax base is changed, the legislature is authorized to adjust the sales tax rate in this section to provide the same amount of revenue.

Section 3 [Submission to the Voters] provides the language of the question to be placed on the ballot at the 2008 general election to adopt the constitutional amendment in section 2.

Section 4 [Public Official Definition] adds members of the Heritage Enhancement Council to the definition of a "public official." This makes the members of the council subject to the economic interest reporting and the gift ban prohibitions.

[Effective Date: November 15, 2008, if the constitutional amendment is approved by the voters.]

Section 5 [Great Outdoors Minnesota Fund] provides that the fund is established in the Minnesota Constitution and the fund must be credited with money earned by the fund. Money appropriated for parks from the fund shall be based on park usage, expenditures, and acreage.

[Effective Date: July 1, 2009, if the constitutional amendment is approved by the voters.]

Section 6 [Lessard-Heritage Enhancement Fund; Heritage Enhancement Council]

Subdivision 1 [Lessard-Heritage Enhancement Fund] provides that the Lessard-Heritage Enhancement Fund is established in the Minnesota Constitution and the fund must be credited with money earned by the fund and that at least 97 percent of the money appropriated from the fund must be spent on specific fish, wildlife, habitat, and land conservation projects. This subdivision also creates a forest legacy and forest consolidation account within the Lessard-Heritage Enhancement Fund into which 25 percent of the receipts to the fund must be deposited. Money in the account may be spent only for the acquisition of permanent easements on private forest land or the acquisition of land for forest consolidation.

Subdivision 2 [Heritage Enhancement Council] establishes a 16-member Heritage Enhancement Council on November 15, 2008, that consists of:

(1) three members of the Senate;

(2) three members of the House of Representatives;

(3) three public members representing hunting, fishing, wildlife, forestry, or land conservation interests appointed by the Senate Subcommittee on Committees;

(4) three public members representing hunting, fishing, wildlife, forestry, or land conservation interests appointed by the Speaker of the House; and

(5) four public members representing hunting, fishing, wildlife, forestry, or land conservation interests appointed by the Governor.

This subdivision also specifies that one Senate member and one House of Representatives member must be from the minority caucus; that members will receive per diem, plus travel expenses beginning July 1, 2009, for services to the council; that the terms of the public members are conterminous with the appointing authority and legislative members are at the pleasure of the appointing authority; and the Governor's appointments are subject to advice and consent of the Senate.

Subdivision 3 [Duties of the Council] provides the duties of the council. The council, after consultation with statewide and local fishing, hunting, wildlife, forestry, and land conservation groups, must submit a biennial budget plan for expenditures from the Lessard-Heritage Enhancement Fund. The budget plan must include at least $5 million per year for a conservation partners program that will provide grants up to $20,000 to local sporting and conservation groups. The Governor must submit separate budget detail for planned expenditures from the fund as recommended by the council. An agency or entity receiving an appropriation from the Lessard-Heritage Enhancement Fund must submit a work program and quarterly progress reports to the council.

Subdivision 4 [Council Administration] allows the council to employ personnel and contract with consultants as necessary to carry out its functions and duties; provides for the payment of administrative expenses from the Lessard-Heritage Enhancement Fund beginning July 1, 2009; and prohibits participation of a council member or staff where they have a potential conflict of interest.

Subdivision 5 [Council Meetings] provides that the Heritage Enhancement Council meetings must be open.

[Effective Date: November 15, 2008, if the constitutional amendment is approved by the voters.]

Section 7 [Cultural Legacy Fund; Expenditures]

Subdivision 1 [Fund] provides that the cultural legacy fund is created in the Minnesota Constitution and the fund must be credited with money earned by the fund.

Subdivision 2 [Expenditures] allocates the proceeds in the fund as follows:

grants for nonprofit art organization to be allocated by the Minnesota Board for the Arts, 43 percent;

access to arts education and historic sites, 57 percent;

[Effective Date: July 1, 2009, if the constitutional amendment is approved by the voters.]

Section 8 [Sales Tax Addition; Technical] adds the constitutional tax rate to the existing sales tax rate.

[Effective Date: July 1, 2009, if the constitutional amendment is approved by the voters.]

Section 9 [Technical] is a technical change related to the constitutional amendment.

[Effective Date: July 1, 2009, if the constitutional amendment is approved by the voters.]

Section 10 [Motor Vehicle Excise Tax Rate; Technical] specifies that the motor vehicle excise tax rate does not include the increased rate from the constitutional amendment.

[Effective Date: July 1, 2009, if the constitutional amendment is approved by the voters.]

Attached is a spreadsheet from Dan Mueller, Senate Fiscal Analyst, showing the revenue from the tax and distribution of the revenue.

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