Aggregate Material Removal Production Fee Ordinance was
REPEALED
on April 14, 2009,
effective January 01, 2009

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OLMSTED COUNTY, MN

Resolution No. 03-116 - PDF version (28 KB -  4 pages)

Aggregate Material Removal Production Fee

An ordinance imposing a production fee on the removal of aggregate from pits, quarries, or deposits located within the County; establishing reporting requirements; providing penalties for failure to comply with the provisions of this ordinance, pursuant to Minnesota Statute 298.75, as amended by Minnesota Laws 2001.

1.00 Definitions. The following words and phrases, when used in this ordinance, unless the content clearly indicates otherwise, shall have the meanings given them in this section.

shall mean the County of Olmsted.

1.02 "County Board" shall mean the Olmsted County Board of Commissioners and their authorized representatives.

1.03 "Aggregate material" shall mean nonmetallic natural mineral aggregate including, but not limited to, sand, silica sand, gravel, crushed rock, limestone, granite, and borrow, but only if the borrow is transported on a public road, street, or highway. Aggregate material must be measured or weighed after it has been extracted from the pit, quarry, or deposit.

1.04 "Person" shall mean any individual, firm, partnership, corporation, organization, trustee, association, or other entity.

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 material and any contiguous property to the pit, quarry, or deposit, which is used by the operator for stockpiling the aggregate material.

1.07 "Importer" shall mean any person who buys aggregate material produced from a county that does not impose an aggregate material removal production fee or another state and causes the aggregate material to be imported into a county in this state, which imposes a fee on aggregate material.

The County imposes upon every importer and operator a production fee of ten cents per cubic yard or of seven cents per ton of aggregate material removed which shall be stated separately on all invoices or statements to clearly define the amount of the fee.

2.02 The fee shall be imposed on aggregate material produced in the county when the aggregate material is transported from the extraction site or sold. When aggregate material is stored in a stockpile within the State of Minnesota and a public highway, road, or street is not used for transporting the aggregate material, the fee shall be imposed either when the aggregate material is sold, or when it is transported from stockpile site, or when it is used from the stockpile, whichever occurs first. The fee shall be imposed on an importer when the aggregate material is imported into Olmsted County. If the aggregate material is transported directly from the extraction site to a waterway, railway, or another mode of transportation other than a highway, road, or street, the fee imposed shall be proportioned equally between the county where the aggregate material is extracted and the county to which the aggregate material is originally transported. If that destination is not located in Minnesota, then the county where the aggregate material was extracted shall receive all of the proceeds of the fee.

By the 45th day following the last day of each calendar quarter every operator or importer shall make and file with the County Treasury/Finance, hereafter referred to as (TF), in which the aggregate material is removed or imported, a correct report under oath, in such form and containing such information as the (TF) shall require relative to the quantity of aggregate material removed or imported during the preceding calendar quarter. The report shall be accompanied by a remittance of the amount of fee due.

3.02 If any of the proceeds of the fee is to be apportioned, as in subdivision 2, the operator or importer shall also include in the report any relevant information concerning the amount of aggregate material transported, the fee and the county of destination. The County (TF) shall remit the fee to the appropriate county within 30 days.

3.03 If the County (TF) has not received the report required by Section 3.01 by the 45th day after the last day of each calendar quarter from the operator or importer, or has received an erroneous report, the County (TF) shall estimate the amount of fee due and notify the operator or importer by registered mail of the amount of fee so estimated within the next 14 days. An operator or importer may, within 30 days from the date of mailing the notice, and upon payment of the amount of fee determined to be due, file in the office of the County (TF) a written statement of objections to the amount of fees determined to be due. The statement of objections shall be deemed to be a petition within the meaning of Chapter 278 and shall be governed by Sections 278.02 and 278.13.

Failure to file the report and submit payment shall result in a penalty of $5 for each of the first 30 days, beginning on the 45th day after the last day of each calendar quarter, for which the report and payment is due and no statement of objection has been field as provided in 3.03, and a penalty of $10 for each subsequent day shall be assessed against the operator or importer who is required to file the report. The penalties imposed shall be collected as part of the fee and credited to the county revenue fund. If neither the report nor a statement of objection has been filed after more than 60 days have elapsed from the date when the notice was sent, the operator or importer who is required to file the report is guilty of a misdemeanor.

4.02 It is a misdemeanor for any operator or importer to remove aggregate from a pit, quarry, or deposit, or for any importer to import aggregate material unless all fees due under this ordinance for the previous reporting period have been paid or objections thereto have been filed.

4.03 It is a misdemeanor for the operator or importer who is required to file and report to file a false report made with intent to evade the fee.

4.04 The County (TF) or its duly authorized agent may examine records, including computer records, maintained by an importer or operator. The term "record" includes, but is not limited to, all accounts of an importer or operator. The County (TF) or its duly authorized agent must have access at all reasonable times to inspect and copy all business records related to an importer's or operator's collection, transportation, and disposal of aggregate material to the extent necessary to ensure that all aggregate material production fees required to be paid have been remitted to the county. The importer or operator must maintain the records for no less than six (6) years.

4.05 Any person who shall violate this ordinance shall be guilty of a misdemeanor and upon conviction thereof, punished by a fine not to exceed seven hundred dollars ($700) or by imprisonment in the county jail for a period not to exceed ninety (90) days or both.

5.00 DISTRIBUTION OR REVENUES

5.01 All money collected as fees under this ordinance shall be deposited in the County treasury and credited as follows, for expenditure by the County Board:

• Sixty (60) percent to the County road and bridge fund for expenditure for the maintenance, construction, and reconstruction of roads, highways, and bridges;
   

• Thirty (30) percent to the townships and cities road and bridge fund where the material originated, to be expended for maintenance, construction, and reconstruction of roads, highways, and bridges; and
   

• Ten (10) percent to a special reserve fund, which is hereby, established, for expenditure for the restoration of abandoned pits, quarries, or deposits located upon public and tax forfeited lands within the County.

If there are no abandoned pits, quarries, or deposits located upon public or tax forfeited lands within the County, this portion of the fee shall be deposited in the County road and bridge fund for expenditure for the maintenance, construction, and reconstruction of roads, highways, and bridges.

It is hereby declared to be the intention of the County Board that this ordinance, and every provision thereof, shall be severable in accordance with the following:

• If any Court of competent jurisdiction shall adjudge any provision of this ordinance to be invalid, such judgment shall not affect any other provisions of this ordinance not specifically included in said judgment.
   

• If any Court of competent jurisdiction shall adjudge invalid the application of any provision of this ordinance to a particular pit, quarry, deposit, or operator or importer, such judgment shall not affect the application of said provision to any other pit, quarry, deposit, or operator or importer not specifically included in said judgment.

The provisions of this ordinance are cumulative to all other laws, ordinances, and regulations heretofore passed, or which may be passed hereafter, covering any subject matter in this ordinance.

8.01 This ordinance shall be effective January 1, 2004.

Adopted this 16th day of December, 2003.