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MINNESOTA STATUTES 2023 326B.148
<br />326B.148 SURCHARGE.
<br />Subdivision 1. Computation. To defray the costs of administering sections 326B.10 I to 326B.194, a
<br />surcharge is imposed on all permits issued by municipalities in connection with the construction of or addition
<br />or alteration to buildings and equipment or appurtenances after June 30, 1971. The commissioner may use
<br />any surplus in surcharge receipts to award grants for code research and development and education.
<br />If the fee for the permit issued is fixed in amount the surcharge is equivalent to one-half mill (.0005) of
<br />the fee or $1, except that effective July 1, 2010, until June 30, 2015, the permit surcharge is equivalent to
<br />one-half mill (.0005) of the fee or $5, whichever amount is greater. For all other permits, the surcharge is
<br />as follows:
<br />(1) if the valuation of the structure, addition, or alteration is $1,000,000 or less, the surcharge is equivalent
<br />to one-half mill (.0005) of the valuation of the structure, addition, or alteration;
<br />(2) if the valuation is greater than $1,000,000, the surcharge is $500 plus two-fifths mill (.0004) of the
<br />value between $1,000,000 and $2,000,000;
<br />(3) if the valuation is greater than $2,000,000, the surcharge is $900 plus three-tenths mill (.0003) of
<br />the value between $2,000,000 and $3,000,000;
<br />( 4) if the valuation is greater than $3,000,000, the surcharge is $1,200 plus one-fifth mill (.0002) of the
<br />value between $3,000,000 and $4,000,000;
<br />(5) if the valuation is greater than $4,000,000, the surcharge is $1,400 plus one-tenth mill (.0001) of the
<br />value between $4,000,000 and $5,000,000; and
<br />(6) if the valuation exceeds $5,000,000, the surcharge is $1,500 plus one-twentieth mill (.00005) of the
<br />value that exceeds $5,000,000.
<br />Subd. 2. Collection and reports. All permit surcharges must be collected by each municipality and a
<br />portion of them remitted to the state. Each municipality having a population greater than 20,000 people shall
<br />prepare and submit to the commissioner once a month a report of fees and surcharges on fees collected
<br />during the previous month but shall retain the greater of two percent or that amount collected up to $25 to
<br />apply against the administrative expenses the municipality incurs in collecting the surcharges. All other
<br />municipalities sha11 submit the report and surcharges on fees once a quarter but shall retain the greater of
<br />four percent or that amount collected up to $25 to apply against the administrative expenses the municipalities
<br />incur in collecting the surcharges. The report, which must be in a form prescribed by the commissioner,
<br />must be submitted together with a remittance covering the surcharges collected by the 15th day following
<br />the month or quarter in which the surcharges are collected.
<br />A municipality that fails to report or submit the required remittance to the department in accordance
<br />with this subdivision is subject to the remedies provided by section 326B.082.
<br />Subd. 3. Revenue to equal costs. Revenue received from the surcharge imposed in subdivision 1 should
<br />approximately equal the cost, including the overhead cost, of administering sections 326B.101 to 326B. l 94.
<br />History: 1984 c 544 s 75; 1Spl985 c 13 s 127; 1989 c 303 s l; 1989 c 335 art 4 s 1 1; 1991 c 2 art 7 s
<br />5; 1994 c 634 art 2 s 7; 1995 c 254 art 2 s 13; 1997 c 202 art 2 s 26; 1Sp2001 c JO art 2 s 31; 2002 c 317
<br />s 2; 2007 c 135 art 2 s 5; 2007 c 140 art 4 s 13,61; art 13 s 4; 2009 c 101 art 2 s 109; 2010 c 215 art 8 s
<br />JO; 2010 c 280 s 19,20; 1Sp2011 c 4 art 3 s 8; 2012 c 289 s 5
<br /> Official Publication of the State of Minnesota Page 14 of 16
<br />Revisor of Statutes
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