Agenda Packets - 1983/03/14 - Laserfiche WebLink

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Page ? of 4 1.05. "Operator" shall mean any person engaged in the business of removing aggregate from the surface or subsurface of the soil, for the purpose of sale, either directly or indirectly, through the use of the aggregate in a marketable product or service. 1.06. "Extraction Site" shall mean a pit, quarry, or deposit containing aggregate and any contiguous property to the pit, quarry, or deposit which is used by the operator for stockpiling the aggregate. 2.00. IMPOSITION OF TAX 2.01. A production tax on the removal of aggregate from pits, quarries, or deposits located within this County is hereby imposed. The rate of tax shall be ten (10) cents per cubic yard or seven (7) cents per ton of aggregate removed. 2.02. Any operator who removes aggregate from a pit, quarry, or deposit located within this County shall pay a production tax thereon. The tax shall be imposed when the aggregate i3 ans rEv frvm lie exiraction site, lte, pCOVldeci however, that when in the case of storage the stockpile is within the State of Minnesota and the highways are not used for transporting the aggregate, the tax shall be imposed when the aggregate is sold. 2.03. In the event that the aggregate is transported directly from the extrac- tion site to a waterway, railway, or another mode of transportation other than a highway, a road, or street, the tax imposed by this section shall be apportioned equally between the county where the aggregate is extracted and the county to which the aggregate is originally transported. If that destina- tion is not located in Minnesota, then the county where the aggregate was extracted shall receive all of the proceeds of the tax. 3.00. REPORTING REOUI.REN.ENTS 3.01. By the 14th day following the last day of each calendar quarter every operator shall make and file with ':ha County Auditor a correct report under oath, in such form and containing such information as the Auditor shall require relative to the quantity of aggregate removed during the preceding calendar quarter. The report shall be accompanied by a remittance of the amount of tax due. If any of the proceeds of the tax are to be apportioned as provided in section 2.03, the operator shall also include on the report any relevant information concerning the amount of aggregate transported, the tax, and the county of destination. The County Auditor shall notify the County Treasurer of the amount of such tax and the county to which it is due. The County Treasurer shall remit the tax to the appropriate county within 30 days. 3.02. If any operator fails to make the report required by section 3.01 or files an erroneous report, the County Auditor shall, by the fifth working day after the date the report became due, determine the amount of tax due and notify the operator by registered mail of the amount of tax so determined. An operator may, within 30 days from the date of mailing the notice, file in the office of the County Auditor a written statement of objections to the amount of taxes determined to be due. The statement of objections shall be deemed to be a petition within the meaning of Minnesota Statutes Chapter 278, and shalt be governed by sections 278.02 to 278.13.