.................... moves to amend H.F. No. 577, the delete everything amendment
(A11-0103), as follows:
Page 48, after line 27, insert:
"Sec. 54. Minnesota Statutes 2010, section 645.44, subdivision 19, is amended to read:
Subd. 19. Fee and tax.
(a) "Tax" means any fee, charge, exaction, or assessment
imposed by a governmental entity on an individual, person, entity, transaction, good,
service, or other thing. It excludes a price that an individual or entity chooses voluntarily
to pay in return for receipt of goods or services provided by the governmental entity.
A government good or service does not include access to or the authority to engage in
private market transactions with a nongovernmental party, such as licenses to engage in a
trade, profession, or business or to improve private property.
(b) For purposes of applying the laws of this state, a "fee," "charge," or other similar
term that satisfies the functional requirements of paragraph (a) must be treated as a tax for
all purposes, regardless of whether the statute or law names or describes it as a tax. The
provisions of this subdivision do not exempt a person, corporation, organization, or entity
from payment of a validly imposed fee, charge, exaction, or assessment, nor preempt or
supersede limitations under law that apply to fees, charges, or assessments.
(c) This subdivision is
intended to extend
article 4, section 18, of the
Renumber the sections in sequence and correct the internal references
Amend the title accordingly