(A) By the fourteenth day following the last day of each calendar quarter, every operator selling aggregate removed from operator's extraction site during said quarter, must file using the aggregate tax reporting form with the County Finance Director 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. If any of the proceeds of the tax are to be apportioned as provided in § 111.03(C)(2), the operator shall also include on the report any relevant information concerning the amount of aggregate transported, the tax, and the county destination. The County Finance Director shall remit the tax to the appropriate county within 30 days of the receipt of the tax by Wright County.
(B) If the County Finance Director has not received the report by the fifteenth day after the last day of each calendar quarter from the operator or importer as required by division (A) or has received an erroneous report, the County Finance Director shall estimate the amount of tax due and notify the operator or importer by registered mail of the amount of tax 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 tax determined to be due, file in the office of the County Finance Director 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 M.S. Ch. 278, as it may be amended from time to time, and shall be governed by M.S. §§ 278.02 to 278.13, as they may be amended from time to time.
(Ord. 22-3, passed 11-1-2022)