Aggregate Removal Tax

Ordinance No. 04-2 / Resolution No. 081217-1 Amended Aggregate Removal Ordinance

An ordinance, imposing a production tax on the removal of aggregate from pits, quarries or deposits located within the county; establishing reports. Requirements: providing penalties for failure to comply with the provisions of this ordinance; and providing for distribution of revenues collected under this ordinance, pursuant to section 298.75 Minnesota Statutes 2002.

Imposition of Tax 2.01

The rate of tax shall be 15 cents per ton or 21.5 cents per yard of aggregate removed.

Reporting Requirements 3.01

By the 14th day following the last day of each calendar quarter every operator selling aggregate removed from the operator's extraction site during said quarter, must file with the County Auditor-Treasurer's Office a report under oath stating the quantity of aggregate so removed. The report shall be accompanied by a remittance of the amount of tax due.
        Due Dates
    Quarter 1 - April 14th
    Quarter 2 - July 14th
    Quarter 3 - October 14th
    Quarter 4 - January 14th

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