Bill Text: MN SF1888 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Aggregate production tax rates county imposition permanency
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-02-25 - Referred to Taxes [SF1888 Detail]
Download: Minnesota-2013-SF1888-Introduced.html
1.2relating to taxation; minerals; making aggregate production tax rates imposed
1.3by certain counties permanent;amending Minnesota Statutes 2012, section
1.4298.75, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 298.75, subdivision 2, is amended to read:
1.7 Subd. 2. Tax imposed. (a) Except as provided in paragraph (e), a county that
1.8imposes the aggregate production tax shall impose upon every operator a production tax
1.9of 21.5 cents per cubic yard or 15 cents per ton of aggregate material excavated in the
1.10county except that the county board may decide not to impose this tax if it determines
1.11that in the previous year operators removed less than 20,000 tons or 14,000 cubic yards of
1.12aggregate material from that county. The tax shall not be imposed on aggregate material
1.13excavated in the county until the aggregate material is transported from the extraction site
1.14or sold, whichever occurs first. When aggregate material is stored in a stockpile within the
1.15state of Minnesota and a public highway, road or street is not used for transporting the
1.16aggregate material, the tax shall not be imposed until either when the aggregate material
1.17is sold, or when it is transported from the stockpile site, or when it is used from the
1.18stockpile, whichever occurs first.
1.19 (b) Except as provided in paragraph (e), a county that imposes the aggregate
1.20production tax under paragraph (a) shall impose upon every importer a production tax
1.21of 21.5 cents per cubic yard or 15 cents per ton of aggregate material imported into the
1.22county. The tax shall be imposed when the aggregate material is imported from the
1.23extraction site or sold. When imported aggregate material is stored in a stockpile within
1.24the state of Minnesota and a public highway, road, or street is not used for transporting
2.1the aggregate material, the tax shall be imposed either when the aggregate material is
2.2sold, when it is transported from the stockpile site, or when it is used from the stockpile,
2.3whichever occurs first. The tax shall be imposed on an importer when the aggregate
2.4material is imported into the county that imposes the tax.
2.5 (c) If the aggregate material is transported directly from the extraction site to a
2.6waterway, railway, or another mode of transportation other than a highway, road or street,
2.7the tax imposed by this section shall be apportioned equally between the county where the
2.8aggregate material is extracted and the county to which the aggregate material is originally
2.9transported. If that destination is not located in Minnesota, then the county where the
2.10aggregate material was extracted shall receive all of the proceeds of the tax.
2.11 (d) A county, city, or town that receives revenue under this section is prohibited
2.12from imposing any additional host community fees on aggregate production within that
2.13county, city, or town.
2.14(e) A county that borders two other states and that is not contiguous to a county
2.15that imposes a tax under this section may impose the taxes under paragraphs (a) and (b)
2.16at the rate of ten cents per cubic yard or seven cents per ton.This paragraph expires
2.17December 31, 2014.
2.18EFFECTIVE DATE.This section is effective the day following final enactment.
1.3by certain counties permanent;amending Minnesota Statutes 2012, section
1.4298.75, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 298.75, subdivision 2, is amended to read:
1.7 Subd. 2. Tax imposed. (a) Except as provided in paragraph (e), a county that
1.8imposes the aggregate production tax shall impose upon every operator a production tax
1.9of 21.5 cents per cubic yard or 15 cents per ton of aggregate material excavated in the
1.10county except that the county board may decide not to impose this tax if it determines
1.11that in the previous year operators removed less than 20,000 tons or 14,000 cubic yards of
1.12aggregate material from that county. The tax shall not be imposed on aggregate material
1.13excavated in the county until the aggregate material is transported from the extraction site
1.14or sold, whichever occurs first. When aggregate material is stored in a stockpile within the
1.15state of Minnesota and a public highway, road or street is not used for transporting the
1.16aggregate material, the tax shall not be imposed until either when the aggregate material
1.17is sold, or when it is transported from the stockpile site, or when it is used from the
1.18stockpile, whichever occurs first.
1.19 (b) Except as provided in paragraph (e), a county that imposes the aggregate
1.20production tax under paragraph (a) shall impose upon every importer a production tax
1.21of 21.5 cents per cubic yard or 15 cents per ton of aggregate material imported into the
1.22county. The tax shall be imposed when the aggregate material is imported from the
1.23extraction site or sold. When imported aggregate material is stored in a stockpile within
1.24the state of Minnesota and a public highway, road, or street is not used for transporting
2.1the aggregate material, the tax shall be imposed either when the aggregate material is
2.2sold, when it is transported from the stockpile site, or when it is used from the stockpile,
2.3whichever occurs first. The tax shall be imposed on an importer when the aggregate
2.4material is imported into the county that imposes the tax.
2.5 (c) If the aggregate material is transported directly from the extraction site to a
2.6waterway, railway, or another mode of transportation other than a highway, road or street,
2.7the tax imposed by this section shall be apportioned equally between the county where the
2.8aggregate material is extracted and the county to which the aggregate material is originally
2.9transported. If that destination is not located in Minnesota, then the county where the
2.10aggregate material was extracted shall receive all of the proceeds of the tax.
2.11 (d) A county, city, or town that receives revenue under this section is prohibited
2.12from imposing any additional host community fees on aggregate production within that
2.13county, city, or town.
2.14(e) A county that borders two other states and that is not contiguous to a county
2.15that imposes a tax under this section may impose the taxes under paragraphs (a) and (b)
2.16at the rate of ten cents per cubic yard or seven cents per ton.
2.17
2.18EFFECTIVE DATE.This section is effective the day following final enactment.
