1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297H Solid Waste Management Taxes
Section 297H.13 Deposit of revenues; use of proceeds; funding shortfalls; report on receipts.

297H.13 Deposit of revenues; use of proceeds; funding shortfalls; report on receipts.

Subdivision 1. Deposit of revenues. The revenues derived from the taxes imposed on waste management services under this chapter, less the costs to the department of revenue for administering the tax under this chapter, shall be deposited by the commissioner of revenue in the state treasury.

The amounts retained by the department of revenue shall be deposited in a separate revenue department fund which is hereby created. Money in this fund is hereby appropriated, up to a maximum annual amount of $200,000, to the commissioner of revenue for the costs incurred in administration of the solid waste management tax under this chapter.

Subd. 2. Allocation of revenues. (a) $22,000,000, or 50 percent, whichever is greater, of the amounts remitted under this chapter must be credited to the solid waste fund established in section 115B.42.

(b) The remainder must be deposited into the general fund.

Subd. 3. Funding shortfalls. If less than $22,000,000 is projected to be available for new encumbrances in any fiscal year after fiscal year 1999 from all existing dedicated revenue sources for landfill cleanup and reimbursement costs under sections 115B.39 to 115B.445, by October 1 before the next fiscal year in which the shortfall is projected, the commissioner of the pollution control agency shall certify to the commissioner of revenue the amount of the shortfall and notify persons required to collect and remit the tax. To provide for the shortfall, the commissioner of revenue shall increase the tax under sections 297H.03, 297H.04, and 297H.05, proportionately for both mixed municipal solid waste and non-mixed-municipal solid waste, by an amount sufficient to generate revenue equal to the amount of the shortfall effective the following January 1 and shall provide notice of the increased assessment by November 1 following certification to persons who are required to collect and remit the tax under this chapter.

Subd. 4. Excess revenue adjustment. If the total tax revenues collected from the taxes imposed under this chapter in fiscal year 1999 is projected to exceed $44,500,000, the commissioner of revenue shall decrease proportionately the amount of the tax under sections 297H.02, 297H.03, 297H.04, and 297H.05, by an amount sufficient to eliminate the excess effective October 1, 1999, and shall provide notice of the decreased tax by August 1, 1999, to waste management service providers.

Subd. 5. Report on receipts. The commissioner of revenue shall report to the chairs of the house and senate environment and natural resources committees; the house environment and natural resources finance division; the senate environment and agriculture budget division; the house tax committee and the senate taxes and tax laws committee; the commissioner of the pollution control agency; and the director of the office of environmental assistance on the total tax revenues received from the taxes imposed under this chapter. The reports shall be made as follows:

(1) a report by August 31 of each year based on amounts received by the commissioner of revenue from January 1 through June 30 of that year; and

(2) a report by February 28 of each year based on amounts received by the commissioner of revenue from July 1 through December 31 of the preceding year.

Subd. 6. Organized collection billing practices. In preparing the report required under section 115A.981, including the duty to consider information filed by political subdivisions under section 115A.929, the commissioner of the pollution control agency shall report the extent, if any, to which the solid waste management tax is not being collected on the full cost of organized collection service because of billings that do not reflect the full cost of service.

HIST: 1997 c 231 art 13 s 18; 1999 c 231 s 181