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<br />tgEtha eVent, that the aggregate is tranipOitectdirectiP fibs: the extras
<br />time; site to:: a. waterway,; railwayrt'art another mod* ofic tranlportatioa. other: the '")""u.
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<br />a..highWay*: a. coa4 or streets. the: tart; imposed& by thiet sectiots shalt,
<br />'appoxt lone; equalibetweer* ". the :County where_ the, aggregata ts extractapandr‘te.,,,
<br />'4,,the. -coast* te:WhicS'ilum aparegat4 is originally ; trartsporte**..,_ lEtha; dtistint-41,;-:;:
<br />tiort is; not :located -in Minnesote; therk the: cOunty wheret theceggreaafe:Mt.;;:zt
<br />extiacted:shairreceivetalt, 0eth e( proceeds at tliii;tair.V?zYtir::::::::
<br />f .
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<br />3Ythet 14tIti. day, followin%the,:lastk day' Of etaefrcadendert quartea eve- "" '''..,'"
<br />isiopera tor:, Shalt, maka:culds,fiXe Witt* the. COuntiinditee as cOrrects:rePoiji:Uxidet,..-kfTt::.
<br />,...../.,,,..oathi.... in:: such forts and dontaining,sucli-informatiorraii, the. Atxlitorl shallt.;
<br />require' relative . to the quantity of aggtegataremovett; durintp tht preceding.g(ttZt
<br />re ' aiendar:quartet*,;fhereporrshalli,„bacacoompania*bytarremittancekoitit - ' ■,it--
<br />.p„;.amounr. iif-: taxi. duielf.4 “!cripletps dia.:, prileeeda: 4irtliel takei0;,4*be apportion
<br />c,r4t
<br />as providedt 1m seetitin21 WO* operator shal.V aIsoit includes on the rept --,- -•,'
<br />...;.„.; ,„ any relevantt, inform art; noncerningithesamountio aggregate& transport e, thek,t;c4...t_
<br />%.:". tax,- ant:tithe county of deetinatioirl:=„The_Counti Auditor, shallit.notifP thet:'-:::
<br />...f..'.-gt.cotutiM.I■iea'suieM--,otr, the: anomie' at as;ch,taxiand,theCCOuiiiIM to whirls it is dut7;.
<br />The Count Treaihrer shall remit; the tar tck the apPropriate• county within
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<br />• 3.02-- If any operator fails:to make the. report required by section 3.01 or
<br />files an erroneous;report, the County. Auditor shall, by. the fifth working,
<br />- day after the date-the report became due, determine the amount of tax due and,
<br />notify the operator: by. registered mail- of the amount of tax so determined....
<br />An operator may; within 30 days frora the data. of mailing the notice', eilaine,e.r..
<br />.• the of f ice of the County Auditor, a written. statement. of: objections,. td thet`t;-;---,;7:;;
<br />amount. of taxes determined to- be. due._ The statement of objections shall ba
<br />• deemed to be A- petition within. the meaning of ttinnesots Statutes-Chapter
<br />and shall be governed by sections; 27E3.02 to 2713.11-, ;. . • , ,
<br />4 00 VIOLATIONS AND PEtThLTIES.
<br />4.01. Failure, to file the report shall result in a penalty of $5 for each of 7_
<br />the first 30 days, beginning on. the 14th day after the date when the County
<br />Auditor has sent notice to the operator as provided in section 3.02 during
<br />which the report is overdue and no statement of objection has- been filed. FOE
<br />each subsequent day during which the report is overdue and no statement of
<br />objection has been filed, a penalty of $10 shall be assessed against the
<br />operator who is required to file the report: The penalties imposed by this
<br />section shall be collected as part of the tax. If neither the report nor a '
<br />statement of objection has been filed after more than 60 days have elapsed
<br />from the date when the notice was sent, the operator who is required to file
<br />the report is guilty of a misdemeanor.
<br />4.02. It is a misdemeanor for any operator to remove aggregate from a pit,
<br />quarry, or deposit unless all taxes due under this ordinance for the previous
<br />reporting period have been paid or objections thereto have been filed
<br />pursuant to section 1.02.
<br />DISTRIBUTION OF REVENUES '
<br />)
<br />5.01. All moneys collected as taxes under this ordinance shall be deposited
<br />_1 , in the_ county treasury and credited as follows, for expenditure by the county
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