All moneys collected as taxes under this ordinance shall be deposited in the County Treasury and credited as follows, for expenditure by the County Board:
(A) The department of Finance and Taxpayer Services shall retain an annual administrative fee of up to 5% of the total taxes collected in any year.
(B) The remaining funds shall be allocated in the following manner:
(1) Forty-two and one-half percent to the county road and bridge fund for expenditure for the maintenance, construction and reconstruction of roads, highways and bridges;
(2) Forty-two and one-half percent to the general fund of the city or town in which the mine is located, or to the county, if the mine is located in an unorganized town, to be expended for maintenance, construction and reconstruction of roads, highways and bridges; and
(3) Fifteen percent to a special reserve fund which is hereby established, for expenditure for the restoration of abandoned pits, quarries, or deposits located within the county. If there are no abandoned pits, quarries or deposits located within the county, this portion of the tax shall be used for any other unmet reclamation need or for conservation or other environmental needs.
(C) The County Finance Director or its duly authorized agent may examine records, including computer records, maintained by an importer or operator and pit owners. The term "record" includes, but is not limited to, all accounts of an importer or operator. The County Finance Director must have access at all reasonable times to inspect and copy all business records related to an importer or operator's collection, transportation, and disposal of aggregate to the extent necessary to ensure that all aggregate material production taxes required to be paid have been remitted to the county. The records must be maintained by the importer or operator for no less than six years.
(D) The Wright County Aggregate Tax Committee consists of representatives from two townships and a city as appointed by the Wright County Board of Commissioners, along with two Wright County Commissioners, one Wright County Planning and Zoning Department designee, and the Wright County Finance Director or their designee: This committee will meet annually as directed by the County Administrator to review restoration applications as provided by the Wright County Finance Director and make recommendations to the Wright County Board of Commissioners.
(Ord. 22-3, passed 11-1-2022)