1999 Minnesota Statutes

     297H.04 Non-mixed-municipal solid waste. 

    Subdivision 1.    Imposition.  A tax is imposed upon the 
 volume of non-mixed-municipal solid waste that is managed. 

    Subd. 2.    Rate.  (a) Commercial generators that 
 generate non-mixed-municipal solid waste shall pay a solid waste 
 management tax of 60 cents per noncompacted cubic yard of 
 periodic waste collection capacity purchased by the generator, 
 based on the size of the container for the non-mixed-municipal 
 solid waste, the actual volume, or the weight-to-volume 
 conversion schedule in paragraph (c).  However, the tax must be 
 calculated by the waste management service provider using the 
 same method for calculating the waste management service fee so 
 that both are calculated according to container capacity, actual 
 volume, or weight. 

    (b) Notwithstanding section 297H.02, a residential 
 generator that generates non-mixed-municipal solid waste shall 
 pay a solid waste management tax in the same manner as provided 
 in paragraph (a). 

    (c) The weight-to-volume conversion schedule for: 

    (1) construction debris as defined in section 115A.03, 
 subdivision 7, is one ton equals 3.33 cubic yards, or $2 per 
 ton; 

    (2) industrial waste as defined in section 115A.03, 
 subdivision 13a, is equal to 60 cents per cubic yard.  The 
 commissioner of revenue after consultation with the commissioner 
 of the pollution control agency, shall determine, and may 
 publish by notice, a conversion schedule for various industrial 
 wastes; and 

    (3) infectious waste as defined in section 116.76, 
 subdivision 12, and pathological waste as defined in section 
 116.76, subdivision 14, is 150 pounds equals one cubic yard, or 
 60 cents per 150 pounds. 

    Subd. 3.    Incineration with mixed waste; rate.  
 Nonmixed municipal solid waste that is separately collected and 
 processed, but must be incinerated with mixed municipal solid 
 waste in accordance with an industrial solid waste management 
 plan approved by the pollution control agency, shall be taxed at 
 the rate for nonmixed municipal solid waste. 

    HIST: 1997 c 231 art 13 s 9; 1998 c 389 art 16 s 15