HF 755

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; reducing the solid waste 
  1.3             management tax rates; providing an automatic 
  1.4             adjustment for future years if collections exceed a 
  1.5             certain amount; amending Minnesota Statutes 2000, 
  1.6             sections 297H.02, subdivision 2; 297H.03, subdivision 
  1.7             2; 297H.04, subdivision 2; 297H.05; and 297H.13, 
  1.8             subdivisions 2, 4, and by adding a subdivision. 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 2000, section 297H.02, 
  1.11  subdivision 2, is amended to read: 
  1.12     Subd. 2.  [RATES.] The rate of tax under this section 
  1.13  is 9.75 7.2 percent. 
  1.14     [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  1.15  and thereafter. 
  1.16     Sec. 2.  Minnesota Statutes 2000, section 297H.03, 
  1.17  subdivision 2, is amended to read: 
  1.18     Subd. 2.  [RATE.] The rate of the tax under this section is 
  1.19  17 12.8 percent. 
  1.20     [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  1.21  and thereafter. 
  1.22     Sec. 3.  Minnesota Statutes 2000, section 297H.04, 
  1.23  subdivision 2, is amended to read: 
  1.24     Subd. 2.  [RATE.] (a) Commercial generators that generate 
  1.25  non-mixed-municipal solid waste shall pay a solid waste 
  1.26  management tax of 60 46 cents per noncompacted cubic yard of 
  1.27  periodic waste collection capacity purchased by the generator, 
  2.1   based on the size of the container for the non-mixed-municipal 
  2.2   solid waste, the actual volume, or the weight-to-volume 
  2.3   conversion schedule in paragraph (c).  However, the tax must be 
  2.4   calculated by the waste management service provider using the 
  2.5   same method for calculating the waste management service fee so 
  2.6   that both are calculated according to container capacity, actual 
  2.7   volume, or weight. 
  2.8      (b) Notwithstanding section 297H.02, a residential 
  2.9   generator that generates non-mixed-municipal solid waste shall 
  2.10  pay a solid waste management tax in the same manner as provided 
  2.11  in paragraph (a). 
  2.12     (c) The weight-to-volume conversion schedule for: 
  2.13     (1) construction debris as defined in section 115A.03, 
  2.14  subdivision 7, is one ton equals 3.33 cubic yards, or $2 $1.50 
  2.15  per ton; 
  2.16     (2) industrial waste as defined in section 115A.03, 
  2.17  subdivision 13a, is equal to 60 46 cents per cubic yard.  The 
  2.18  commissioner of revenue after consultation with the commissioner 
  2.19  of the pollution control agency, shall determine, and may 
  2.20  publish by notice, a conversion schedule for various industrial 
  2.21  wastes; and 
  2.22     (3) infectious waste as defined in section 116.76, 
  2.23  subdivision 12, and pathological waste as defined in section 
  2.24  116.76, subdivision 14, is 150 pounds equals one cubic yard, or 
  2.25  60 46 cents per 150 pounds. 
  2.26     [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  2.27  and thereafter. 
  2.28     Sec. 4.  Minnesota Statutes 2000, section 297H.05, is 
  2.29  amended to read: 
  2.30     297H.05 [SELF-HAULERS.] 
  2.31     (a) A self-hauler of mixed municipal solid waste shall pay 
  2.32  the tax to the operator of the waste management facility to 
  2.33  which the waste is delivered at the rate imposed under section 
  2.34  297H.03, based on the sales price of the waste management 
  2.35  services. 
  2.36     (b) A self-hauler of non-mixed-municipal solid waste shall 
  3.1   pay the tax to the operator of the waste management facility to 
  3.2   which the waste is delivered at the rate imposed under section 
  3.3   297H.04. 
  3.4      (c) The tax imposed on the self-hauler of 
  3.5   non-mixed-municipal solid waste may be based either on the 
  3.6   capacity of the container, the actual volume, or the 
  3.7   weight-to-volume conversion schedule in paragraph (d).  However, 
  3.8   the tax must be calculated by the operator using the same method 
  3.9   for calculating the tipping fee so that both are calculated 
  3.10  according to container capacity, actual volume, or weight. 
  3.11     (d) The weight-to-volume conversion schedule for: 
  3.12     (1) construction debris as defined in section 115A.03, 
  3.13  subdivision 7, is one ton equals 3.33 cubic yards, or $2 $1.50 
  3.14  per ton; 
  3.15     (2) industrial waste as defined in section 115A.03, 
  3.16  subdivision 13a, is equal to 60 46 cents per cubic yard.  The 
  3.17  commissioner of revenue, after consultation with the 
  3.18  commissioner of the pollution control agency, shall determine, 
  3.19  and may publish by notice, a conversion schedule for various 
  3.20  industrial wastes; and 
  3.21     (3) infectious waste as defined in section 116.76, 
  3.22  subdivision 12, and pathological waste as defined in section 
  3.23  116.76, subdivision 14, is 150 pounds equals one cubic yard, or 
  3.24  60 46 cents per 150 pounds. 
  3.25     (e) For mixed municipal solid waste the tax is imposed upon 
  3.26  the difference between the market price and the tip fee at a 
  3.27  processing or disposal facility if the tip fee is less than the 
  3.28  market price and the political subdivision subsidizes the cost 
  3.29  of service at the facility.  The political subdivision is liable 
  3.30  for the tax. 
  3.31     [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  3.32  and thereafter. 
  3.33     Sec. 5.  Minnesota Statutes 2000, section 297H.13, 
  3.34  subdivision 2, is amended to read: 
  3.35     Subd. 2.  [ALLOCATION OF REVENUES.] (a) $22,000,000, or 50 
  3.36  percent, whichever is greater, of the amounts remitted under 
  4.1   this chapter must be credited to the solid waste fund 
  4.2   established in section 115B.42. 
  4.3      (b) The remainder must be deposited into the general fund. 
  4.4      [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  4.5   and thereafter. 
  4.6      Sec. 6.  Minnesota Statutes 2000, section 297H.13, 
  4.7   subdivision 4, is amended to read: 
  4.8      Subd. 4.  [EXCESS REVENUE ADJUSTMENT.] Beginning in fiscal 
  4.9   year 2003, if the total tax revenues collected from the taxes 
  4.10  imposed under this chapter in the previous fiscal year 1999 is 
  4.11  projected to exceed $44,500,000 exceed $47,000,000, the 
  4.12  commissioner of revenue shall decrease proportionately the 
  4.13  amount of the tax under sections 297H.02, 297H.03, 297H.04, and 
  4.14  297H.05, by an amount sufficient to eliminate the excess 
  4.15  effective October 1, 1999, amount over $44,500,000 and shall 
  4.16  provide notice of the decreased tax by August 1, 1999, of that 
  4.17  fiscal year to waste management service providers.  The rate of 
  4.18  tax determined by the commissioner shall be effective for waste 
  4.19  management services provided after September 30 of that year. 
  4.20     [EFFECTIVE DATE.] This section is effective the day 
  4.21  following final enactment. 
  4.22     Sec. 7.  Minnesota Statutes 2000, section 297H.13, is 
  4.23  amended by adding a subdivision to read: 
  4.24     Subd. 6.  [NOTICE OF RATE CHANGE.] Waste management service 
  4.25  providers shall provide notice to each customer of the rate 
  4.26  decreases provided in this section no later than 90 days after 
  4.27  the rate decreases take effect. 
  4.28     [EFFECTIVE DATE.] This section is effective July 1, 2001, 
  4.29  and thereafter.