HF 1514

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to local government; authorizing cities and towns to impose aggregate
host fees; imposing penalties; proposing coding for new law in Minnesota
Statutes, chapter 298.

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

Section 1.

new text begin [298.76] AGGREGATE HOST FEE.
new text end

new text begin Subdivision 1. new text end

new text begin City or town authority. new text end

new text begin A city or town may impose an aggregate
host fee, not to exceed 45 cents per cubic yard or 30 cents per ton in accordance with the
measurement used for transport from the extraction site or sale of aggregate material
removed from any city or town. Twenty-five percent of the aggregate host fee revenue
must be used by the city or town only for the purposes of mitigating and compensating for
the adverse effects of aggregate mining material. The remainder of the aggregate host fee
may be credited to the general fund or other designated fund of the city or town.
new text end

new text begin Subd. 2. new text end

new text begin Reporting and payment of fee; penalties. new text end

new text begin (a) If the county in which
the city or town is located imposes an aggregate removal tax under section 298.75, the
county auditor shall administer and collect the fee imposed under this section, and the
powers and duties of the county auditor to administer and collect the tax under section
298.75 apply to the fee imposed under this section. The aggregate host fee imposed by a
city or town must be paid together with the county aggregate tax, but must be reported
as a city or town aggregate host fee by the owner or operator or importer at the time of
payment. Cities or towns imposing the fee authorized by this subdivision must provide
the county auditor with written notice that the fee is to be paid with the aggregate tax.
The county auditor must pay to a city or town all fees collected pursuant to this section
within 30 days of receipt by the county.
new text end

new text begin (b) Unless paragraph (a) applies, the aggregate host fee imposed by a city or town
must be reported and paid to the city or town in the manner required under section 298.75,
except for the purposes of exercising the powers and duties contained in that section, the
"city" or "town" is deemed to be the "county."
new text end

new text begin Subd. 3. new text end

new text begin Penalties. new text end

new text begin (a) Failure to file the report and pay the fee shall result in a
penalty of $5 for each of the first 30 days, beginning on the 15th day after the last day
of each calendar quarter, for which the report and payment is due and no statement of
objection has been filed, and a penalty of $10 for each subsequent day shall be assessed
against the operator or importer who is required to file the report. The penalties imposed by
this subdivision may be collected as part of the host fee and credited to the general fund or
other designated fund of the city or town. If neither the report nor a statement of objection
has been filed after more than 60 days have elapsed from the date when the notice was
sent, the operator or importer who is required to file the report is guilty of a misdemeanor.
new text end

new text begin (b) It is a misdemeanor for any operator or importer to remove aggregate material
from a pit, quarry, or deposit or for any importer to import aggregate material unless
the host fee due under this section for the previous reporting period has been paid or
objections thereto have been filed.
new text end

new text begin (c) It is a misdemeanor for the operator or importer who is required to file a report to
file a false report with intent to evade the fee.
new text end

new text begin Subd. 4. new text end

new text begin Applicability. new text end

new text begin This section does not apply to a city or town that imposes
an aggregate removal tax under section 298.75 or any special law.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aggregate material removed
after June 30, 2007.
new text end