Gravel Tax
When you obtain a permit from the Sherburne County Zoning Office to extract aggregate materials in Sherburne County, you are required to file the Aggregate Removal Tax Reporting Form (PDF) on a quarterly basis, listing the number of cubic yards or tons of aggregate removed, and remit the appropriate production tax imposed. Effective January 1, 2009, the production tax is 21.5 cents per cubic yard or $0.15 per ton for aggregate material sold or transported from an extraction site, or upon every importer of aggregate material imported into the county.
Funds
All money collected as a production tax shall be credited as follows: 5% will be retained as an administrative fee by the Auditor / Treasurer, 40.375% will be distributed to the county road and bridge fund, 40.375% will go to the general fund of the city or town in which the mine is located, and 14.25% to a special reserve fund of the county established for the restoration of abandoned pits, quarries, or deposits located within the county.
File
Complete the Aggregate Removal Tax Reporting Form (PDF) and file in our office by the 14th day following the last day of each calendar quarter.