SF 1634

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; authorizing the town of Sylvan
in Cass County to impose a gravel tax under certain
circumstances; amending Minnesota Statutes 2004,
section 298.75, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 298.75, is
amended by adding a subdivision to read:

new text begin Subd. 10. new text end

new text begin Tax may be imposed, cass county. new text end

new text begin (a) If Cass
County does not impose a tax under this section, the town of
Sylvan in Cass County may impose the aggregate materials tax
under this section.
new text end

new text begin (b) For purposes of exercising the powers contained in this
section, the "town" is deemed to be the "county."
new text end

new text begin (c) All provisions in this section apply to the town of
Sylvan, except that in lieu of the distribution of the tax
proceeds under subdivision 7, all proceeds of the tax must be
retained by the town.
new text end

new text begin (d) If Cass County imposes an aggregate materials tax under
this section, the tax imposed by the town of Sylvan under this
subdivision is repealed on the effective date of the Cass County
tax.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after
the governing body of the town of Sylvan and its chief clerical
officer comply with section 645.021, subdivisions 2 and 3.
new text end