1.1                          A bill for an act 
  1.2             relating to taxation; authorizing Wright county to 
  1.3             impose a production tax on aggregate materials removed 
  1.4             from the county. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [WRIGHT COUNTY; TAX ON AGGREGATE MATERIALS.] 
  1.7      Subdivision 1.  [AUTHORIZATION.] Wright county may impose a 
  1.8   production tax in the manner provided in Minnesota Statutes, 
  1.9   section 298.75, on aggregate materials that are produced in the 
  1.10  county and transported to another county that imposes the tax on 
  1.11  aggregate materials.  Notwithstanding Minnesota Statutes, 
  1.12  section 298.75, subdivision 2, if Wright county imposes the tax 
  1.13  under this section, the destination county may not impose a tax 
  1.14  on aggregate materials imported from Wright county. 
  1.15     Subd. 2.  [LOCAL APPROVAL.] This section is effective upon 
  1.16  approval by the governing body of Wright county, and compliance 
  1.17  with Minnesota Statutes, section 645.021, subdivision 3.