SF 999

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; aggregate removal; extending the 
  1.3             tax to counties that vote to impose the tax; 
  1.4             increasing the rate of tax; amending Minnesota 
  1.5             Statutes 2000, section 298.75, subdivisions 1 and 2. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 298.75, 
  1.8   subdivision 1, is amended to read: 
  1.9      Subdivision 1.  [DEFINITIONS.] Except as may otherwise be 
  1.10  provided, the following words, when used in this section, shall 
  1.11  have the meanings herein ascribed to them.  
  1.12     (1) "Aggregate material" shall mean nonmetallic natural 
  1.13  mineral aggregate including, but not limited to sand, silica 
  1.14  sand, gravel, building stone, crushed rock, limestone, and 
  1.15  granite.  Aggregate material shall not include dimension stone 
  1.16  and dimension granite.  Aggregate material must be measured or 
  1.17  weighed after it has been extracted from the pit, quarry, or 
  1.18  deposit.  
  1.19     (2) "Person" shall mean any individual, firm, partnership, 
  1.20  corporation, organization, trustee, association, or other entity.
  1.21     (3) "Operator" shall mean any person engaged in the 
  1.22  business of removing aggregate material from the surface or 
  1.23  subsurface of the soil, for the purpose of sale, either directly 
  1.24  or indirectly, through the use of the aggregate material in a 
  1.25  marketable product or service.  
  2.1      (4) "Extraction site" shall mean a pit, quarry, or deposit 
  2.2   containing aggregate material and any contiguous property to the 
  2.3   pit, quarry, or deposit which is used by the operator for 
  2.4   stockpiling the aggregate material.  
  2.5      (5) "Importer" shall mean any person who buys aggregate 
  2.6   material produced from a county not listed in paragraph (6) or 
  2.7   another state and causes the aggregate material to be imported 
  2.8   into a county in this state which imposes a tax on aggregate 
  2.9   material.  
  2.10     (6) "County" shall mean the counties of Pope, Stearns, 
  2.11  Benton, Sherburne, Carver, Scott, Dakota, Le Sueur, Kittson, 
  2.12  Marshall, Pennington, Red Lake, Polk, Norman, Mahnomen, Clay, 
  2.13  Becker, Carlton, St. Louis, Rock, Murray, Wilkin, Big Stone, 
  2.14  Sibley, Hennepin, Washington, Chisago, and Ramsey.  County also 
  2.15  means any other county whose board has voted after public 
  2.16  hearing to impose the tax required under this section and has 
  2.17  registered with the commissioner to impose the tax. 
  2.18     [EFFECTIVE DATE.] This section is effective the day 
  2.19  following final enactment. 
  2.20     Sec. 2.  Minnesota Statutes 2000, section 298.75, 
  2.21  subdivision 2, is amended to read: 
  2.22     Subd. 2.  A county shall impose upon every importer and 
  2.23  operator a production tax equal to ten cents per cubic yard or 
  2.24  seven 15 cents per ton of aggregate material removed except that 
  2.25  the county board may decide not to impose this tax if it 
  2.26  determines that in the previous year operators removed less than 
  2.27  20,000 tons or 14,000 cubic yards of aggregate material from 
  2.28  that county.  The tax shall be imposed on aggregate material 
  2.29  produced in the county when the aggregate material is 
  2.30  transported from the extraction site or sold.  When aggregate 
  2.31  material is stored in a stockpile within the state of Minnesota 
  2.32  and a public highway, road or street is not used for 
  2.33  transporting the aggregate material, the tax shall be imposed 
  2.34  either when the aggregate material is sold, or when it is 
  2.35  transported from the stockpile site, or when it is used from the 
  2.36  stockpile, whichever occurs first.  The tax shall be imposed on 
  3.1   an importer when the aggregate material is imported into the 
  3.2   county that imposes the tax.  
  3.3      If the aggregate material is transported directly from the 
  3.4   extraction site to a waterway, railway, or another mode of 
  3.5   transportation other than a highway, road or street, the tax 
  3.6   imposed by this section shall be apportioned equally between the 
  3.7   county where the aggregate material is extracted and the county 
  3.8   to which the aggregate material is originally transported.  If 
  3.9   that destination is not located in Minnesota, then the county 
  3.10  where the aggregate material was extracted shall receive all of 
  3.11  the proceeds of the tax.  
  3.12     [EFFECTIVE DATE.] This section is effective for aggregate 
  3.13  material sold, imported, transported, or used from a stockpile 
  3.14  after June 30, 2001.