Authorizing and providing for cities or towns to impose an operator +aggregate material removal tax on aggregate material produced in the city or +town and transported from the extraction or storage site or sold, limit; +specifying certain operator reporting and tax remittance requirements; +authorizing use of tax revenues for general fund purposes; providing for city or town +access to certain operator records for inspection and copying purposes and +specifying an operator records maintenance requirement; exempting certain aggregate+ material from the tax; affirming the land use permit or approval issuance +authority of counties, cities and towns under certain planning and zoning +regulations (ra)