1.1 	A bill for an act
1.2 	relating to taxation; authorizing the town of Sylvan
1.3 	in Cass County to impose a gravel tax under certain
1.4 	circumstances; amending Minnesota Statutes 2004,
1.5 	section 298.75, by adding a subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 298.75, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 10.Tax may be imposed, cass county. (a) If Cass
1.10 	County does not impose a tax under this section, the town of
1.11 	Sylvan in Cass County may impose the aggregate materials tax
1.12 	under this section.
1.13 	(b) For purposes of exercising the powers contained in this
1.14 	section, the "town" is deemed to be the "county." 
1.15 	(c) All provisions in this section apply to the town of
1.16 	Sylvan, except that in lieu of the distribution of the tax
1.17 	proceeds under subdivision 7, all proceeds of the tax must be
1.18 	retained by the town.
1.19 	(d) If Cass County imposes an aggregate materials tax under
1.20 	this section, the tax imposed by the town of Sylvan under this
1.21 	subdivision is repealed on the effective date of the Cass County
1.22 	tax.
1.23 	
EFFECTIVE DATE. This section is effective the day after
1.24 	the governing body of the town of Sylvan and its chief clerical
1.25 	officer comply with section 645.021, subdivisions 2 and 3.