Minnesota Legislature
HF 2763
as introduced - 91st Legislature (2019 - 2020) Posted on 04/08/2019 05:58pm
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| Introduction | Posted on 04/01/2019 |
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A bill for an act
relating to taxation; solid waste management; increasing rates and appropriating
part of the increase in tax collected to grants for soil and water conservation
districts; amending Minnesota Statutes 2018, sections 297H.02, subdivision 2;
297H.03, subdivision 2; 297H.04, subdivision 2; 297H.05; 297H.13, subdivision
2; proposing coding for new law in Minnesota Statutes, chapter 297H.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2018, section 297H.02, subdivision 2, is amended to read:
Subd. 2.
Rates.
The rate of tax under this section is deleted text begin 9.75deleted text end new text begin 11new text end percent.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 2.
Minnesota Statutes 2018, section 297H.03, subdivision 2, is amended to read:
Subd. 2.
Rate.
The rate of the tax under this section is deleted text begin 17deleted text end new text begin 19new text end percent.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 3.
Minnesota Statutes 2018, section 297H.04, subdivision 2, is amended to read:
Subd. 2.
Rate.
(a) Commercial generators that generate nonmixed municipal solid waste
shall pay a solid waste management tax of deleted text begin 60deleted text end new text begin 67.5new text end cents per noncompacted cubic yard of
periodic waste collection capacity purchased by the generator, based on the size of the
container for the nonmixed municipal solid waste, the actual volume, or the weight-to-volume
conversion schedule in paragraph (c). However, the tax must be calculated by the waste
management service provider using the same method for calculating the waste management
service fee so that both are calculated according to container capacity, actual volume, or
weight.
(b) Notwithstanding section 297H.02, a residential generator that generates nonmixed
municipal solid waste shall pay a solid waste management tax in the same manner as provided
in paragraph (a).
(c) The weight-to-volume conversion schedule for:
(1) construction debris as defined in section 115A.03, subdivision 7, is equal to deleted text begin 60deleted text end new text begin 67.5new text end
cents per cubic yard. The commissioner of revenue, after consultation with the commissioner
of the Pollution Control Agency, shall determine and may publish by notice a conversion
schedule for construction debris;
(2) industrial waste as defined in section 115A.03, subdivision 13a, is equal to deleted text begin 60deleted text end new text begin 67.5new text end
cents per cubic yard. The commissioner of revenue after consultation with the commissioner
of the Pollution Control Agency, shall determine, and may publish by notice, a conversion
schedule for various industrial wastes; and
(3) infectious waste as defined in section 116.76, subdivision 12, and pathological waste
as defined in section 116.76, subdivision 14, is 150 pounds equals one cubic yard, or deleted text begin 60deleted text end new text begin
67.5new text end cents per 150 pounds.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 4.
Minnesota Statutes 2018, section 297H.05, is amended to read:
297H.05 SELF-HAULERS.
(a) A self-hauler of mixed municipal solid waste shall pay the tax to the operator of the
waste management facility to which the waste is delivered at the rate imposed under section
297H.03, based on the sales price of the waste management services.
(b) A self-hauler of nonmixed municipal solid waste shall pay the tax to the operator of
the waste management facility to which the waste is delivered at the rate imposed under
section 297H.04.
(c) The tax imposed on the self-hauler of nonmixed municipal solid waste may be based
either on the capacity of the container, the actual volume, or the weight-to-volume conversion
schedule in paragraph (d). However, the tax must be calculated by the operator using the
same method for calculating the tipping fee so that both are calculated according to container
capacity, actual volume, or weight.
(d) The weight-to-volume conversion schedule for:
(1) construction debris as defined in section 115A.03, subdivision 7, is one ton equals
3.33 cubic yards, or deleted text begin $2deleted text end new text begin $2.25new text end per ton;
(2) industrial waste as defined in section 115A.03, subdivision 13a, is equal to deleted text begin 60deleted text end new text begin 67.5new text end
cents per cubic yard. The commissioner of revenue, after consultation with the commissioner
of the Pollution Control Agency, shall determine, and may publish by notice, a conversion
schedule for various industrial wastes; and
(3) infectious waste as defined in section 116.76, subdivision 12, and pathological waste
as defined in section 116.76, subdivision 14, is 150 pounds equals one cubic yard, or deleted text begin 60deleted text end new text begin
67.5new text end cents per 150 pounds.
(e) For mixed municipal solid waste the tax is imposed upon the difference between the
market price and the tip fee at a processing or disposal facility if the tip fee is less than the
market price and the political subdivision subsidizes the cost of service at the facility. The
political subdivision is liable for the tax.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 5.
Minnesota Statutes 2018, section 297H.13, subdivision 2, is amended to read:
Subd. 2.
Allocation of revenues.
(a) $33,760,000, or 70 percent, whichever is greater,
of the amounts remitted under this chapter must be credited to the environmental fund
established in section 16A.531, subdivision 1.
(b) new text begin Notwithstanding paragraph (a), 30 percent of the following combined amounts are
dedicated to the account established under section 297H.131:
new text end
new text begin
(1) an amount equal to 1.25 percentage points of the tax imposed under section 297H.02,
subdivision 2;
new text end
new text begin
(2) an amount equal to two percentage points of the tax imposed under section 297H.03,
subdivision 2;
new text end
new text begin
(3) an amount equal to 7.5 cents per cubic yard or per 150 pounds, as appropriate, of
the tax imposed by sections 297H.04, subdivision 2, and 297H.05, paragraph (d), clauses
(2) and (3); and
new text end
new text begin
(4) an amount equal to 25 cents per ton of the tax imposed by section 297H.05, paragraph
(d), clause (1).
new text end
new text begin (c) new text end The remainder must be deposited into the general fund.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 6.
new text begin
[297H.131] SOIL AND WATER CONSERVATION DISTRICT ACCOUNT.
new text end
new text begin Subdivision 1. new text end
new text begin Establishment; appropriation. new text end
new text begin
(a) A soil and water conservation district
account is established in the special revenue fund. An amount equal to the amount allocated
under section 297H.13, subdivision 2, paragraph (b), must be deposited in this fund annually.
new text end
new text begin
(b) Money in the account, including interest, is appropriated to the commissioner of
revenue annually.
new text end
new text begin Subd. 2. new text end
new text begin Distribution. new text end
new text begin
(a) The commissioner of revenue must distribute money in this
account to the Board of Soil and Water Resources for the purpose of providing competitive
grants to soil and water conservation districts.
new text end
new text begin
(b) A county containing a district that receives a grant under paragraph (a) must fully
match the dollar amount of the grant and distribute to the receiving district. The amount of
the match must be in addition to current levels of funding.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end