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ORDINANOV
<br />RAMSEt coutneri
<br />AGGREGATZ-' REMOVAL:. TAX:_ORDIN
<br />c'. An ordinance imposing a production }tar on the removal ot,'aggregAta- fioec pitSW
<br />quarries, or deposits::located- within the County ;. establishing, reportingit„; -';i
<br />requirements; providing penalties. for-. failure, to comply.witls the provisions "
<br />of this ordinance; and providing for distribution. of, revenues-collected under
<br />. this ordinance, pursuant to Minnesota. Laws 1980, Chapter 607, Article 191..,:
<br />sections, 5 -6. and Minnesota. Law. 1981; -First Special.. Session;,: Chapter.` ly
<br />Article 10, sections 17 -14 as: amended - by Minnesota. Iawst1982:.ChapterE 52
<br />Article XIII, sections 1 -41• 2 (ttn'nitt:
<br />TNE. COUNT& BOARa OI .RAMSEI COUNT': ORDAINS
<br />1 .00:. DEPINITION.4 ^' Tha; following words: and phrases, when, used in- this.-
<br />ordinance, : unless. the- conten*;. clearlylindicates; otherwisg.fshaiL` have;
<br />meanings�'_cilve;r themfin this..section,•
<br />a�..+7ii,
<br />OFSk County shaldbmeaa.the Count
<br />1,02" County. eoasd:' ahalZi meanxehe- RameeLe County. eoard•o£.Commiseionersa
<br />• 2.
<br />their authorized; representatives r '
<br />1.03. "Aggregate' shall mean non - metallic natural mineral aggregate including.`.
<br />but not limited to, sand, silica sand,- gravel, building stone, crushed. rock,.:."
<br />limestone,. and granite., Aggregate shall not include, dimension stone and.,, >•
<br />dimension granite..., .. " • .._
<br />1.04.. "Person' shall mean any individual, firm-, partnership
<br />_ organization, trustee, association. or other entity..,
<br />1.05 "Operator"- shall mean any person engaged in the business- of removing."' -
<br />aggregate -from the surface or subsurface of the soil, for the purpose of sales:•,•
<br />either directly or indirectly, through . the use of the aggregate in a marketable-,
<br />product or service. -
<br />1.06. 'Extraction Site" shall mean a pit, quarry, or deposit containing -
<br />aggregate and any contiguous property to the pit, quarry, or deposit which is
<br />used by the operator for stockpiling the aggregate.
<br />2.00. IMPOSITION OF TAX
<br />2.01. A production tax on the removal of aggregate from pits, quarries, or
<br />deposits located within this County is hereby imposed- The rate of tax shall.
<br />be ten (10) cents per cubic yard or seven (7) cents per ton of aggregate
<br />removed.
<br />2.02. Any operator who removes aggregate from a pit, quarry, or deposit located
<br />within this County shall pay a production tax thereon_ The tax shall be-
<br />imposed when the aggregate. is transported from the extraction site, provided.
<br />however, that when in the case of storage the stockpile is within. the state.of
<br />Minnesota and. the highways are not used for transporting the aggregate, the
<br />taw shalL be imposed when the aggregate is sold.
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