HF 2483

as introduced - 88th Legislature (2013 - 2014) Posted on 02/27/2014 03:36pm

A bill for an act
relating to taxation; minerals; making aggregate production tax rates imposed
by certain counties permanent; amending Minnesota Statutes 2012, section
298.75, subdivision 2.

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

Section 1.

Minnesota Statutes 2012, section 298.75, subdivision 2, is amended to read:

Subd. 2.

Tax imposed.

(a) Except as provided in paragraph (e), a county that
imposes the aggregate production tax shall impose upon every operator a production tax
of 21.5 cents per cubic yard or 15 cents per ton of aggregate material excavated in the
county except that the county board may decide not to impose this tax if it determines
that in the previous year operators removed less than 20,000 tons or 14,000 cubic yards of
aggregate material from that county. The tax shall not be imposed on aggregate material
excavated in the county until the aggregate material is transported from the extraction site
or sold, whichever occurs first. When aggregate material is stored in a stockpile within the
state of Minnesota and a public highway, road or street is not used for transporting the
aggregate material, the tax shall not be imposed until either when the aggregate material
is sold, or when it is transported from the stockpile site, or when it is used from the
stockpile, whichever occurs first.

(b) Except as provided in paragraph (e), a county that imposes the aggregate
production tax under paragraph (a) shall impose upon every importer a production tax
of 21.5 cents per cubic yard or 15 cents per ton of aggregate material imported into the
county. The tax shall be imposed when the aggregate material is imported from the
extraction site or sold. When imported aggregate material is stored in a stockpile within
the state of Minnesota and a public highway, road, or street is not used for transporting
the aggregate material, the tax shall be imposed either when the aggregate material is
sold, when it is transported from the stockpile site, or when it is used from the stockpile,
whichever occurs first. The tax shall be imposed on an importer when the aggregate
material is imported into the county that imposes the tax.

(c) If the aggregate material is transported directly from the extraction site to a
waterway, railway, or another mode of transportation other than a highway, road or street,
the tax imposed by this section shall be apportioned equally between the county where the
aggregate material is extracted and the county to which the aggregate material is originally
transported. If that destination is not located in Minnesota, then the county where the
aggregate material was extracted shall receive all of the proceeds of the tax.

(d) A county, city, or town that receives revenue under this section is prohibited
from imposing any additional host community fees on aggregate production within that
county, city, or town.

(e) A county that borders two other states and that is not contiguous to a county
that imposes a tax under this section may impose the taxes under paragraphs (a) and (b)
at the rate of ten cents per cubic yard or seven cents per ton. deleted text begin This paragraph expires
December 31, 2014.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end