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 on a quarterly basis, listing the number of cubic yards or tons ofaggregate removed, and remit the appropriate production tax imposed. Effective January 1, 2009, the production tax is 21.5 cents per cubic yard or 15 cents per ton for aggregate material sold or transported from an extraction site, or upon every importer of aggregate material imported into the county.

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 ofabandoned pits, quarries, or deposits located within the county.

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.

Please contact our office ifyou have any questions at 763-765-4351.


Auditor/Treasurer Contact:

Sherburne County Govt Center
ATTN: Auditor/Treasurer
13880 Business Center Dr NW
Suite 100
Elk River, MN 55330-1692

Office Location & Hours

Property Tax: 763-765-4350
800-438-0575

Elections: 763-765-4351
800-438-0576

Fax: 763-765-4400

Ditch Inspector: 763-765-3362

auditor@co.sherburne.mn.us
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