This bill proposes to allow the city of St. Paul Park and Grey Cloud Island Township in Minnesota the authority to impose their own tax on the production of aggregate materials, which are materials like sand and gravel used in construction. This would be in addition to any existing tax imposed by Washington County. The bill specifies that both the city and the township can operate as a county for the purpose of imposing this tax. Furthermore, any revenue generated from this tax must be kept by the city or township and used for specific purposes as outlined in another part of the legislation.