HF 145

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/13/2025 04:27 p.m.

A bill for an act
relating to taxation; aggregate material production tax; providing authority for the
city of St. Paul Park and Grey Cloud Island Township to impose an aggregate
material production tax; amending Minnesota Statutes 2024, section 298.75, by
adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 298.75, is amended by adding a subdivision
to read:

new text begin Subd. 12. new text end

new text begin Tax may be imposed; city of St. Paul Park and Grey Cloud Island
Township. new text end

new text begin (a) Notwithstanding subdivision 2, paragraph (d), in addition to any tax imposed
by Washington County under this section, the city of St. Paul Park may impose the aggregate
materials tax under this section. For the purposes of exercising the powers contained in this
section, the city is deemed to be the "county." All provisions in this section apply to the city
of St. Paul Park, except that all proceeds of the tax must be retained by the city and used
for the purposes described in subdivision 7.
new text end

new text begin (b) Notwithstanding subdivision 2, paragraph (d), in addition to any tax imposed by
Washington County under this section, Grey Cloud Island Township may impose the
aggregate materials tax under this section. For the purposes of exercising the powers
contained in this section, the township is deemed to be the "county." All provisions in this
section apply to Grey Cloud Island Township, except that all proceeds of the tax must be
retained by the township and used for the purposes described in subdivision 7.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Paragraph (a) is effective the day after the governing body of the
city of St. Paul Park and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3. Paragraph (b) is effective the day after the governing body
of Grey Cloud Island Township and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end