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326B.148 - 2017 Minnesota Statutes
<br />2017 Minnesota Statutes
<br />326B.148 SURCHARGE.
<br />Subdivision 1. Computation. To defray the costs of administering sections
<br />326B.101 to 326B.194, a surcharge is imposed on all permits issued by municipalities in
<br />connection with the construction of or addition or alteration to buildings and equipment or
<br />appurtenances after June 30, 1971. The commissioner may use any surplus in surcharge
<br />receipts to award grants for code research and development and education.
<br />If the fee for the permit issued is fixed in amount the surcharge is equivalent to one-
<br />half mill (.0005) of the fee or $1, except that effective July 1, 2010, until June 30, 2015,
<br />the permit surcharge is equivalent to one-half mill (0005) of the fee or $5, whichever
<br />amount is greater. For all other permits, the surcharge is as follows:
<br />(1) if the valuation of the structure, addition, or alteration is $1,000,000 or less, the
<br />surcharge is equivalent to one-half mill (.0005) of the valuation of the structure, addition,
<br />or alteration;
<br />(2) if the valuation is greater than $1,000,000, the surcharge is $500 plus two-fifths
<br />mill (,0004) of the value between $1,000,000 and $2,000,000;
<br />(3) if the valuation is greater than $2,000,000, the surcharge is $900 plus three -tenths
<br />mill (.0003) of the value behveen $2,000,000 and $3,000,000;
<br />(4) if the valuation is greater than $3,000,000, the surcharge is $1,200 plus one-fifth
<br />mill (.0002) of the value between $3,000,000 and $4,000,000;
<br />(5) if the valuation is greater than $4,000,000, the surcharge is $1,400 plus one-tenth
<br />mill (.0001) of the value between $4,000,000 and $5,000,000; and
<br />(6) if the valuation exceeds $5,000,000, the surcharge is $1,500 plus one -twentieth
<br />mill (.00005) of the value that exceeds $5,000,000.
<br />Subd. 2. Collection and reports. All permit surcharges must be collected by each
<br />municipality and a portion of them remitted to the state. Each municipality having a
<br />population greater than 20,000 people shall prepare and submit to the commissioner once a
<br />month a report of fees and surcharges on fees collected dining the previous month but
<br />shall retain the greater of two percent or that amount collected up to $25 to apply against
<br />the administrative expenses the municipality incurs in collecting the surcharges. All other
<br />municipalities shall submit the report and surcharges on fees once a quarter but shall retain
<br />the greater of four percent or that amount collected up to $25 to apply against the
<br />administrative expenses the municipalities incur in collecting the surcharges. The report,
<br />which must be in a form prescribed by Che commissioner, must be submitted together with
<br />a remittance covering the surcharges collected by the 15th day following the month or
<br />quarter in which the surcharges are collected.
<br />A municipality that fails to report or submit the required remittance to the department
<br />in accordance with this subdivision is subject to the remedies provided by section
<br />32613.082.
<br />Subd. 3. Revenue to equal costs. Revenue received from the surcharge imposed in
<br />subdivision I should approximately equal the cost, including the overhead cost, of
<br />administering sections 326B.101 to 326B.194.
<br />History: 1984 c 544 s 75; 1Sp1985 c 13 s 127; 1989 c 303 s 1; 1989 c 335 art 4 s
<br />H; 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;
<br />12001 c 10 art 2 s 31; 2002 c 317 s 2; 2007 c 135 art 2 s 5; 2007 c 140 art 4 s 13,61;
<br />art 13 s 4; 2009 c 101 art 2 s 109; 2010 c 215 art 8 _s]O- 2010 c 280 s 19, 20; 1 Sp2011 c 4
<br />art 3s8; 2012c289s5
<br />Copyright n 2017 by the Revisor of Statutes, State of Minnesota. All rights reserved.
<br />APPENDIX B
<br />https://www.revisor.mn.gov/statutes/?id=326B.148 11/1/2017
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