There is hereby imposed upon every importer and operator a production tax to be calculated at the rates indicated in Minnesota statutes section 298.75, subdivision 2. The tax shall be imposed on all aggregate material removed from any extraction site found in Clay County. The tax shall be imposed on aggregate material produced in Clay 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 tax shall be imposed either when the aggregate material is sold, or when it is transported from the stockpile site, or when it is used from the stockpile, whichever occurs first. The tax shall be imposed on an importer when the aggregate material is imported into Clay 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 tax imposed by this section shall be apportioned equally between the county where the aggregate material is extracted and the county to which the aggregate material is originally transported. If either location is not in Minnesota, or is not a county listed in Minnesota statutes 298.75, subdivision 1(6), as amended, then Clay County shall receive all of the proceeds of the tax. (Ord. 2001-1, 3-27-2001)