2007 Minnesota Statutes

16B.70 SURCHARGE.
    Subdivision 1. Computation. To defray the costs of administering sections 16B.59 to
16B.76, a surcharge is imposed on all permits issued by municipalities in connection with the
construction of or addition or alteration to buildings and equipment or appurtenances after June
30, 1971. The commissioner may use any surplus in surcharge receipts to award grants for code
research and development and education.
    If the fee for the permit issued is fixed in amount the surcharge is equivalent to one-half mill
(.0005) of the fee or 50 cents, whichever amount is greater. For all other permits, the surcharge is
as follows:
    (1) if the valuation of the structure, addition, or alteration is $1,000,000 or less, the surcharge
is equivalent to one-half mill (.0005) of the valuation of the structure, addition, or alteration;
    (2) if the valuation is greater than $1,000,000, the surcharge is $500 plus two-fifths mill
(.0004) of the value between $1,000,000 and $2,000,000;
    (3) if the valuation is greater than $2,000,000, the surcharge is $900 plus three-tenths mill
(.0003) of the value between $2,000,000 and $3,000,000;
    (4) if the valuation is greater than $3,000,000, the surcharge is $1,200 plus one-fifth mill
(.0002) of the value between $3,000,000 and $4,000,000;
    (5) if the valuation is greater than $4,000,000, the surcharge is $1,400 plus one-tenth mill
(.0001) of the value between $4,000,000 and $5,000,000; and
    (6) if the valuation exceeds $5,000,000, the surcharge is $1,500 plus one-twentieth mill
(.00005) of the value that exceeds $5,000,000.
    Subd. 2. Collection and reports. All permit surcharges must be collected by each
municipality and a portion of them remitted to the state. Each municipality having a population
greater than 20,000 people shall prepare and submit to the commissioner once a month a report
of fees and surcharges on fees collected during the previous month but shall retain the greater
of two percent or that amount collected up to $25 to apply against the administrative expenses
the municipality incurs in collecting the surcharges. All other municipalities shall submit the
report and surcharges on fees once a quarter but shall retain the greater of four percent or that
amount collected up to $25 to apply against the administrative expenses the municipalities incur
in collecting the surcharges. The report, which must be in a form prescribed by the commissioner,
must be submitted together with a remittance covering the surcharges collected by the 15th day
following the month or quarter in which the surcharges are collected.
    Subd. 3. Revenue to equal costs. Revenue received from the surcharge imposed in
subdivision 1 should approximately equal the cost, including the overhead cost, of administering
sections 16B.59 to 16B.75. By November 30 each year, the commissioner must report to the
commissioner of finance and to the legislature on changes in the surcharge imposed in subdivision
1 needed to comply with this policy. In making this report, the commissioner must assume that
the services associated with administering sections 16B.59 to 16B.75 will continue to be provided
at the same level provided during the fiscal year in which the report is made.
History: 1984 c 544 s 75; 1Sp1985 c 13 s 127; 1989 c 303 s 1; 1989 c 335 art 4 s 11; 1991 c
2 art 7 s 5; 1994 c 634 art 2 s 7; 1995 c 254 art 2 s 13; 1997 c 202 art 2 s 26; 1Sp2001 c 10 art 2
s 31; 2002 c 317 s 2; 2007 c 135 art 2 s 5; 2007 c 140 art 4 s 13