(A) The County of Wright hereby imposes an aggregate production tax shall upon every operator a production tax of 21.5 cents per cubic yard or 15 cents per ton of aggregate material excavated in the County of Wright. The tax shall not be imposed on aggregate material excavated in the county until the aggregate material is transported from the extraction site or sold, whichever occurs first. 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 not be imposed until the aggregate material is sold, or it is transported from the stockpile site, or it is used from the stockpile, whichever occurs first.
(B) Any operator who removes for sale aggregate from a pit, quarry, or natural deposit located within the County of Wright shall pay a production tax thereon. The tax shall be imposed when the aggregate is transported from the extraction site, provided 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.
(C) (1) Any importer who buys aggregate material produced from a county other than those included in § 111.02 shall pay the production tax on the material so imported. This tax is due when the aggregate material is imported into Wright County.
(2) In the event that the aggregate is transported directly from the extraction site to a waterway, railway, or another mode of transportation other than highway, 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 destination is not located in Minnesota, then the county where the aggregate was extracted shall receive all of the proceeds of the tax.
(Ord. 22-3, passed 11-1-2022)