1.1                          A bill for an act
  1.2             relating to solid waste; requiring the state to remit 
  1.3             solid waste assessments for landfill cleanup fund to 
  1.4             be returned to certain counties; amending Minnesota 
  1.5             Statutes 1994, section 116.07, subdivision 10. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 116.07, 
  1.8   subdivision 10, is amended to read: 
  1.9      Subd. 10.  [SOLID WASTE ASSESSMENTS.] (a) For the purposes 
  1.10  of this subdivision~~,~~:  (1) "assessed waste" means mixed 
  1.11  municipal solid waste as defined in section 115A.03, subdivision 
  1.12  21, infectious waste as defined in section 116.76, subdivision 
  1.13  12, pathological waste as defined in section 116.76, subdivision 
  1.14  14, industrial waste as defined in section 115A.03, subdivision 
  1.15  13a, and construction debris as defined in section 115A.03, 
  1.16  subdivision 7; and (2) "disposal facility" has the meaning given 
  1.17  to it in section 115A.03, subdivision 10. 
  1.18     (b) A person that collects assessed waste shall collect and 
  1.19  remit to the commissioner of revenue a solid waste assessment 
  1.20  from each of the person's customers as provided in paragraphs 
  1.21  (c) and (d). 
  1.22     (c) The amount of the assessment for each residential 
  1.23  customer is $2 per year.  Each waste collector shall collect the 
  1.24  assessment annually from each residential customer that is 
  1.25  receiving waste collection service on July 1 of each year and 
  2.1   shall remit the amount collected along with the collector's 
  2.2   first remittance of the sales tax on solid waste collection 
  2.3   services, described in section 297A.45, made after October 1 of 
  2.4   each year.  Any amount of the assessment that is received by the 
  2.5   waste collector after October 1 of each year must be remitted 
  2.6   along with the collector's next remittance of sales tax after 
  2.7   receipt of the assessment. 
  2.8      (d) The amount of the assessment for each nonresidential 
  2.9   customer is 60 cents per noncompacted cubic yard of periodic 
  2.10  waste collection capacity purchased by the customer.  Each waste 
  2.11  collector shall collect the assessment from each nonresidential 
  2.12  customer as part of each statement for payment of waste 
  2.13  collection charges and shall remit the amount collected along 
  2.14  with the next remittance of sales tax after receipt of the 
  2.15  assessment. 
  2.16     (e) A person who transports assessed waste generated by 
  2.17  that person or by another person without compensation shall pay 
  2.18  an assessment of 60 cents per noncompacted cubic yard or the 
  2.19  equivalent to the operator of the facility to which the waste is 
  2.20  delivered.  The operator shall remit the assessments collected 
  2.21  under this paragraph to the commissioner of revenue as though 
  2.22  they were sales taxes under chapter 297A.  This paragraph does 
  2.23  not apply to a person who transports industrial waste generated 
  2.24  by that person to a facility owned and operated by that person. 
  2.25     (f) The commissioner of revenue shall redesign sales tax 
  2.26  forms for solid waste collectors to accommodate payment of the 
  2.27  assessment.  The amounts remitted under this subdivision must be 
  2.28  deposited in the state treasury and credited to the landfill 
  2.29  cleanup account established in section 115B.42. 
  2.30     (g) For the purposes of this subdivision, a "person that 
  2.31  collects mixed municipal solid waste" means each person that is 
  2.32  required to pay sales tax on solid waste collection services 
  2.33  under section 297A.45, or would pay sales tax under that section 
  2.34  if the assessed waste was mixed municipal solid waste. 
  2.35     (h) The audit, penalty, enforcement, and administrative 
  2.36  provisions applicable to taxes imposed under chapter 297A apply 
  3.1   to the assessments imposed under this subdivision. 
  3.2      (i) If less than $25,000,000 is projected to be available 
  3.3   in any fiscal year after fiscal year 1996 for expenditure from 
  3.4   all sources for landfill cleanup and reimbursement costs under 
  3.5   sections 115B.39 to 115B.46, by April 1 before the next fiscal 
  3.6   year in which the shortfall is projected the agency shall 
  3.7   certify to the commissioner of revenue the amount of the 
  3.8   shortfall.  To provide for the shortfall, the commissioner of 
  3.9   revenue shall increase the assessment under paragraphs (d) and 
  3.10  (e) effective the following July 1 and provide notice of the 
  3.11  increased assessment to affected waste generators by May 1 
  3.12  following certification. 
  3.13     (j) The commissioner of revenue shall return to each of the 
  3.14  counties specified in paragraph (k) 50 percent of the revenue 
  3.15  collected under this subdivision from residential and 
  3.16  nonresidential waste generators located in the county.  Each 
  3.17  person who collects solid waste in a specified county and each 
  3.18  waste management facility located in a specified county shall 
  3.19  account for assessments collected from waste generators located 
  3.20  in the specified county separately from assessments collected 
  3.21  from waste generators not located in the specified county. 
  3.22     (k) The commissioner of revenue shall return revenue from 
  3.23  the assessments as provided in paragraph (j) to each county 
  3.24  that:  (1) operates a county-owned mixed municipal solid waste 
  3.25  disposal facility in compliance with the solid waste rules in 
  3.26  effect on January 1, 1994, is excluded from the landfill cleanup 
  3.27  program under section 115B.405, and is contiguous with or 
  3.28  adjacent to a closed permitted disposal facility; or (2) has 
  3.29  paid, as part of a final order or a settlement of a lawsuit, for 
  3.30  the closure and response costs of a site excluded from the 
  3.31  landfill cleanup program under section 115B.405.  The counties 
  3.32  that meet these requirements are Benton, Brown, Clay, 
  3.33  Cottonwood, Goodhue, Kanabec, Kandiyohi, Lyon, Morrison, Polk, 
  3.34  Renville, Rice, Steele, and Winona.