§ 67-7-202. Definitions — Levy of Tax — Exemptions
“Sand, gravel, sandstone, chert and limestone” means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under § 60-1-301 or part 1 of this chapter; any lime or limestone used for agricultural […]
§ 67-7-203. Rate of Tax — Liability of Owners — Payment of Tax
The rate of the tax shall be set by the county legislative body, but shall not exceed fifteen cents (15¢) per ton on sand, gravel, sandstone, chert or limestone severed from the ground in the county. Every interested owner shall become liable at the time the sand, gravel, sandstone, chert or limestone is severed from […]
§ 67-7-204. Administration and Collection of Tax
Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.
§ 67-7-205. Returns
For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department. The return shall […]
§ 67-7-206. When Tax Levied Becomes Delinquent — Interest and Penalties
The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues. All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
§ 67-7-207. Disposition of Taxes, Interest and Penalties — Adjustments
All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses […]
§ 67-7-208. Tax Inapplicable as to Certain Existing Contracts
Any tax levied by authority of this part shall not apply to any sand, gravel, sandstone, chert and limestone severed to meet the obligations of any written contract for sale of the product entered into prior to June 5, 1984. Any sand, gravel, sandstone, chert or limestone that has been severed and on which any […]
§ 67-7-209. Conflicting Private or Local Acts
Any private or local acts in conflict with this part are repealed.
§ 67-7-212. Local Approval Required — Collection of Tax — Existing Private Acts
The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and […]
§ 67-7-201. Tax Authorized — Use and Benefit — Allocation
Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected […]