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Each political subdivision that provides for solid waste management shall account for all
revenue collected from waste management fees, together with interest earned on revenue from
the fees, separately from other revenue collected by the political subdivision and shall report
revenue collected from the fees and use of the revenue separately from other revenue and use
of revenue in any required financial report or audit. For the purposes of this section, "waste
management fees" means:
(1) all fees, charges, and surcharges collected under sections 115A.919, 115A.921, and
(2) all tipping fees collected at waste management facilities owned or operated by the
political subdivision;
(3) all charges imposed by the political subdivision for waste collection and management
services; and
(4) any other fees, charges, or surcharges imposed on waste or for the purpose of waste
management, whether collected directly from generators or indirectly through property taxes or as
part of utility or other charges for services provided by the political subdivision.
History: 1991 c 337 s 41; 1993 c 249 s 17; 1994 c 585 s 24; 1Sp2003 c 1 art 2 s 63;
1Sp2005 c 1 art 2 s 131