Senate Bill No. 703
(By Senator Chafin)
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[Introduced February 18, 2008; referred to the Committee on the
Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact §22-15-11 of the Code of West Virginia,
1931, as amended; to amend and reenact §22-15A-19 of said
code; to amend and reenact §22-16-4 of said code; and to amend
and reenact §22C-4-30 of said code, all relating to the
reduction of solid waste assessment fees, which reductions do
not take effect until the commercial solid waste facility in
McDowell County accepts forty-five thousand tons of solid
waste in any month.
Be it enacted by the Legislature of West Virginia:
That §22-15-11 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; that §22-15A-19 of said code be amended
and reenacted; that §22-16-4 of said code be amended and reenacted;
and that §22C-4-30 of said code be amended and reenacted, all to
read as follows:
CHAPTER 22. ENVIRONMENTAL RESOURCES.
ARTICLE 15. SOLID WASTE MANAGEMENT ACT.
§22-15-11. Solid waste assessment fee; penalties.
(a) Imposition.
-- A solid waste assessment fee is hereby
imposed upon the disposal of solid waste at any solid waste
disposal facility in this state in the amount of one dollar and
seventy-five cents per ton or part thereof of solid waste:
Provided, That this fee shall be reduced to ninety cents per ton or
fraction thereof, for solid waste disposed of at a solid waste
facility on and after the first day of the calendar month that
begins sixty days after the end of the calendar month during which
the commercial solid waste facility in McDowell County accepts more
than forty-five thousand tons of solid waste. The Secretary of the
Department of Environmental Protection shall give written notice to
all other permitted solid waste disposal facilities in this state,
the Public Service Commission and the State Tax Commissioner of the
effective date of this rate reduction. The fee imposed by this
section is in addition to all other fees and taxes levied by law
and shall be added to and constitute part of any other fee charged
by the operator or owner of the solid waste disposal facility.
(b) Collection, return, payment and records.
-- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not such person
owns the solid waste, and the fee shall be collected by the operator of the solid waste facility who shall remit it to the Tax
Commissioner.
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility.
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator is required to file returns on
forms and in the manner as prescribed by the Tax Commissioner.
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until remitted to the Tax Commissioner.
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for such amount as he or
she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code.
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
such operator to collect the fees which become collectible after
service of such notice, to deposit such fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of such
fees in such account until remitted to the Tax Commissioner. Such notice remains in effect until a notice of cancellation is served
on the operator or owner by the Tax Commissioner.
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section.
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers thereof are liable, jointly and severally, for any default
on the part of the association or corporation, and payment of the
fee and any additions to tax, penalties and interest imposed by
article ten, chapter eleven of this code may be enforced against
them as against the association or corporation which they
represent.
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
such form as the Tax Commissioner may require in accordance with
the rules of the Tax Commissioner.
(c) Regulated motor carriers.
-- The fee imposed by this
section and section twenty-two, article five, chapter seven of this
code is considered a necessary and reasonable cost for motor
carriers of solid waste subject to the jurisdiction of the Public
Service Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
said fee in said motor carrier's rates for solid waste removal
service. In calculating the amount of said fee to said motor
carrier, the commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States Environmental Protection Agency.
(d) Definition of solid waste disposal facility.
-- For
purposes of this section, the term "solid waste disposal facility"
means any approved solid waste facility or open dump in this state,
and includes a transfer station when the solid waste collected at
the transfer station is not finally disposed of at a solid waste
disposal facility within this state that collects the fee imposed
by this section. Nothing herein authorizes in any way the creation
or operation of or contribution to an open dump.
(e) Exemptions.
-- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility by the person who owns, operates or leases the solid waste disposal
facility if the facility is used exclusively to dispose of waste
originally produced by such person in such person's regular
business or personal activities or by persons utilizing the
facility on a cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on such days
and times as designated by the director is exempt from the solid
waste assessment fee; and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycle which disposes of thirty percent or less of
the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycle must keep accurate
records of incoming and outgoing waste by weight. Such records
must be made available to the appropriate inspectors from the
division, upon request.
(f) Procedure and administration.
-- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten, chapter eleven of this code shall
apply to the fee imposed by this section with like effect as if
said act were applicable only to the fee imposed by this section
and were set forth in extensor herein.
(g) Criminal penalties.
-- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, article nine, chapter eleven of this code shall apply to
the fee imposed by this section with like effect as if said
sections were applicable only to the fee imposed by this section
and were set forth in extensor herein.
(h) Dedication of proceeds.
-- The net proceeds of the fee
collected by the Tax Commissioner pursuant to this section shall be
deposited at least monthly in an account designated by the
director. The director shall allocate twenty-five cents for each
ton of solid waste disposed of in this state upon which the fee
imposed by this section is collected and shall deposit the total
amount so allocated into the "Solid Waste Reclamation and
Environmental Response Fund" to be expended for the purposes
hereinafter specified. The first one million dollars of the net
proceeds of the fee imposed by this section collected in each
fiscal year shall be deposited in the "Solid Waste Enforcement
Fund" and expended for the purposes hereinafter specified. The
next two hundred fifty thousand dollars of the net proceeds of the
fee imposed by this section collected in each fiscal year shall be
deposited in the "Solid Waste Management Board Reserve Fund", and
expended for the purposes hereinafter specified:
Provided, That in
any year in which the water development authority determines that
the solid waste management board reserve fund is adequate to defer any contingent liability of the fund, the water development
authority shall so certify to the director and the director shall
then cause no less than fifty thousand dollars nor more than two
hundred fifty thousand dollars to be deposited to the fund:
Provided, however, That in any year in which the water development
authority determines that the solid waste management board reserve
fund is inadequate to defer any contingent liability of the fund,
the water development authority shall so certify to the director
and the director shall then cause not less than two hundred fifty
thousand dollars nor more than five hundred thousand dollars to be
deposited in the fund:
Provided further, That if a facility owned
or operated by the State of West Virginia is denied site approval
by a county or regional solid waste authority, and if such denial
contributes, in whole or in part, to a default, or drawing upon a
reserve fund, on any indebtedness issued or approved by the solid
waste management board, then in that event the solid waste
management board or its fiscal agent may withhold all or any part
of any funds which would otherwise be directed to such county or
regional authority and shall deposit such withheld funds in the
appropriate reserve fund. The director shall allocate the
remainder, if any, of said net proceeds among the following three
special revenue accounts for the purpose of maintaining a
reasonable balance in each special revenue account, which are
hereby continued in the State Treasury:
(1) The "Solid Waste Enforcement Fund" which shall be expended
by the director for administration, inspection, enforcement and
permitting activities established pursuant to this article;
(2) The "Solid Waste Management Board Reserve Fund" which
shall be exclusively dedicated to providing a reserve fund for the
issuance and security of solid waste disposal revenue bonds issued
by the solid waste management board pursuant to article three,
chapter twenty-two-c of this code;
(3) The "Solid Waste Reclamation and Environmental Response
Fund" which may be expended by the director for the purposes of
reclamation, cleanup and remedial actions intended to minimize or
mitigate damage to the environment, natural resources, public water
supplies, water resources and the public health, safety and welfare
which may result from open dumps or solid waste not disposed of in
a proper or lawful manner.
(i) Findings.
-- In addition to the purposes and legislative
findings set forth in section one of this article, the Legislature
finds as follows:
(1) In-state and out-of-state locations producing solid waste
should bear the responsibility of disposing of said solid waste or
compensate other localities for costs associated with accepting
such solid waste;
(2) The costs of maintaining and policing the streets and
highways of the state and its communities are increased by long distance transportation of large volumes of solid waste; and
(3) Local approved solid waste facilities are being
prematurely depleted by solid waste originating from other
locations.
ARTICLE 15A. THE A.
JAMES MANCHIN REHABILITATION ENVIRONMENTAL
ACTION PLAN.
§22-15A-19. Recycling assessment fee; regulated motor carriers;
dedication of proceeds; criminal penalties.
(a) Imposition. -- A recycling assessment fee is hereby levied
and imposed upon the disposal of solid waste at all solid waste
disposal facilities in this state, to be collected at the rate of
two dollars per ton or part of a ton of solid waste: Provided,
That this fee shall be reduced to one dollar and sixty cents per
ton or fraction thereto, for solid waste disposed of at a solid
waste disposal facility on and after the first day of the calendar
month that begins sixty days after the end of the calendar month
during which the commercial solid waste facility in McDowell County
accepts more than forty-five thousand tons of solid waste. The
Secretary of the Department of Environmental Protection shall give
written notice to all other permitted solid waste disposal
facilities in this state, the Public Service Commission, and the
State Tax Commissioner of the effective date of this rate
reduction. The fee imposed by this section is in addition to all other fees levied by law.
(b) Collection, return, payment and records. -- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not that person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner:
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility;
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the
month next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator shall file returns on forms and
in the manner as prescribed by the Tax Commissioner;
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner;
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for the amount that he or
she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code;
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring the operator to collect the fees which become collectible after
service of the notice, to deposit the fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of the fees
in the account until remitted to the Tax Commissioner. The notice
remains in effect until a notice of cancellation is served on the
operator or owner by the Tax Commissioner;
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section;
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers of the association or corporation are liable, jointly and
severally, for any default on the part of the association or
corporation, and payment of the fee and any additions to tax,
penalties and interest imposed by article ten, chapter eleven of
this code may be enforced against them and against the association
or corporation which they represent; and
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
the form required by the Tax Commissioner in accordance with the
rules of the Tax Commissioner.
(c) Regulated motor carriers. -- The fee imposed by this
section is a necessary and reasonable cost for motor carriers of
solid waste subject to the jurisdiction of the Public Service
Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
the fee in the motor carrier's rates for solid waste removal
service. In calculating the amount of the fee to the motor
carrier, the commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States Environmental Protection Agency.
(d) Definition. -- For purposes of this section, "Solid waste
Disposal Facility" means any approved solid waste facility or open
dump in this state and includes a transfer station when the solid
waste collected at the transfer station is not finally disposed of
at a solid waste facility within this state that collects the fee
imposed by this section.
Nothing in this section authorizes in any way the creation or operation of or contribution to an open dump.
(e) Exemptions. -- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste facility by the
person who owns, operates or leases the solid waste disposal
facility if it is used exclusively to dispose of waste originally
produced by that person in his or her regular business or personal
activities or by persons utilizing the facility on a cost-sharing
or nonprofit basis;
(2) Reuse or recycling of any solid waste; and
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on the days
and times designated by the secretary by rule as exempt from the
fee imposed pursuant to section eleven, article fifteen, chapter
twenty-two of this code.
(f) Procedure and administration. -- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the West Virginia Tax Procedure and Administration Act
set forth in article ten, chapter eleven of this code applies to
the fee imposed by this section with like effect as if the act were
applicable only to the fee imposed by this section and were set
forth in extensor in this section.
(g) Criminal penalties. -- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through seventeen, article nine, chapter eleven of this code apply to the
fee imposed by this section with like effect as if the sections
were the only fee imposed by this section and were set forth in
extensor in this section.
(h) Dedication of proceeds. -- The proceeds of the fee
collected pursuant to this section shall be deposited by the Tax
Commissioner, at least monthly, in a special revenue account
designated as the Recycling Assistance Fund which is hereby
continued and transferred to the Department of Environmental
Protection. The secretary shall allocate the proceeds of the fund
as follows:
(1) Fifty percent of the total proceeds shall be provided in
grants to assist municipalities, counties and other interested
parties in the planning and implementation of recycling programs,
public education programs and recycling market procurement efforts,
established pursuant to this article. The secretary shall
promulgate rules, in accordance with chapter twenty-nine-a of this
code, containing application procedures, guidelines for
eligibility, reporting requirements and other matters considered
appropriate: Provided, That persons responsible for collecting,
hauling or disposing of solid waste who do not participate in the
collection and payment of the solid waste assessment fee imposed by
this section in addition to all other fees and taxes levied by law
for solid waste generated in this state which is destined for disposal, shall not be eligible to receive grants under the
provisions of this article;
(2) Twelve and one-half percent of the total proceeds shall be
expended for personal services and benefit expenses of full-time
salaried conservation officers;
(3) Twelve and one-half percent of the total proceeds shall be
directly allocated to the solid waste planning fund;
(4) Twelve and one-half percent of the total proceeds shall be
transferred to the solid waste reclamation and environmental
response fund, established pursuant to section eleven, article
fifteen, chapter twenty-two of this code, to be expended by the
Department of Environmental Protection to assist in the funding of
the pollution prevention and open dumps program (PPOD) which
encourages recycling, reuse, waste reduction and clean-up
activities; and
(5) Twelve and one-half percent of the total proceeds shall be
deposited in the Hazardous Waste Emergency Response Fund
established in article nineteen of this chapter.
ARTICLE 16. SOLID WASTE LANDFILL CLOSURE ASSISTANCE PROGRAM.
§22-16-4. Solid waste assessment fee; penalties.
(a) Imposition. -- A solid waste assessment fee is levied and
imposed upon the disposal of solid waste at any solid waste
disposal facility in this state in the amount of three dollars and
fifty cents per ton or like ratio on any part of a ton of solid waste, except as provided in subsection (e) of this section:
Provided, That any solid waste disposal facility may deduct from
this assessment fee an amount, not to exceed the fee, equal to the
amount that the facility is required by the Public Service
Commission to set aside for the purpose of closure of that portion
of the facility required to close by article fifteen of this
chapter: Provided, however, That this fee shall be reduced to two
dollars and ninety cents per ton or fraction thereof, for solid
waste disposed of at a solid waste disposal facility on or after
the first day of the calendar month that begins sixty days after
the end of the calendar month during which the commercial solid
waste facility in McDowell County accepts more than forty-five
thousand tons of solid waste. The Secretary of the Department of
Environmental Protection shall give written notice to all other
permitted solid waste facilities in the state, the Public Service
Commission and the State Tax Commissioner of the effective date of
this rate redaction. The fee imposed by this section is in
addition to all other fees and taxes levied by law and shall be
added to and constitute part of any other fee charged by the
operator or owner of the solid waste disposal facility.
(b) Collection, return, payment and records. -- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not that person
owns the solid waste, and the fee shall be collected by the operator of the solid waste facility who shall remit it to the Tax
Commissioner:
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility;
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the
month next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator shall file returns on forms and
in the manner prescribed by the Tax Commissioner;
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner;
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for the amount he or she
failed to collect, plus applicable additions to tax, penalties and
interest imposed by article ten, chapter eleven of this code;
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
the operator to collect the fees which become collectible after
service of the notice, to deposit the fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of the fees
in the account until remitted to the Tax Commissioner. The notice shall remain in effect until a notice of cancellation is served on
the operator or owner by the Tax Commissioner;
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section;
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers of the association or corporation are liable, jointly and
severally, for any default on the part of the association or
corporation, and payment of the fee and any additions to tax,
penalties and interest imposed by article ten, chapter eleven of
this code may be enforced against them as against the association
or corporation which they represent; and
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
the form required by the Tax Commissioner in accordance with the
rules of the Tax Commissioner.
(c) Regulated motor carriers. -- The fee imposed by this
section is a necessary and reasonable cost for motor carriers of
solid waste subject to the jurisdiction of the Public Service
Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
the fee in the motor carrier's rates for solid waste removal
service. In calculating the amount of the fee to the motor
carrier, the commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States environmental protection agency.
(d) Definitions. -- For purposes of this section, the term
"solid waste disposal facility" means any approved solid waste
facility or open dump in this state, and includes a transfer
station when the solid waste collected at the transfer station is
not finally disposed of at a solid waste facility within this state
that collects the fee imposed by this section. Nothing in this
section authorizes in any way the creation or operation of or
contribution to an open dump.
(e) Exemptions. -- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility
by the person who owns, operates or leases the solid waste disposal facility if the facility is used exclusively to dispose of waste
originally produced by that person in the person's regular business
or personal activities or by persons utilizing the facility on a
cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on the days
and times designated by the director as exempt from the solid waste
assessment fee; and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycle which disposes of thirty percent or less of
the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycle shall keep accurate
records of incoming and outgoing waste by weight. The records
shall be made available to the appropriate inspectors from the
division, upon request.
(f) Procedure and administration. -- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten, chapter eleven of this code applies
to the fee imposed by this section with like effect as if the act
were applicable only to the fee imposed by this section and were
set forth in extenso in this section.
(g) Criminal penalties. -- Notwithstanding section two, article nine, chapter eleven of this code, sections three through
seventeen, article nine, chapter eleven of this code apply to the
fee imposed by this section with like effect as if the sections
were applicable only to the fee imposed by this section and were
set forth in extensor in this section.
(h) Dedication of proceeds. -- (1) The proceeds of the fee
collected pursuant to this section shall be deposited in the
closure cost assistance fund established pursuant to section twelve
of this article: Provided, That the director may transfer up to
fifty cents for each ton of solid waste disposed of in this state
upon which the fee imposed by this section is collected on or after
the first day of July, one thousand nine hundred ninety-eight, to
the solid waste enforcement fund established pursuant to section
eleven, article fifteen of this chapter.
(2) Fifty percent of the proceeds of the fee collected
pursuant to this article in excess of thirty thousand tons per
month from any landfill which is permitted to accept in excess of
thirty thousand tons per month pursuant to section nine, article
fifteen of this chapter shall be remitted, at least monthly, to the
county commission in the county in which the landfill is located.
The remainder of the proceeds of the fee collected pursuant to this
section shall be deposited in the closure cost assistance fund
established pursuant to section twelve of this article.
CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS, AUTHORITIES, COMMISSIONS AND COMPACTS.
ARTICLE 4. COUNTY AND REGIONAL SOLID WASTE AUTHORITIES.
§22C-4-30. Solid waste assessment interim fee; regulated motor
carriers; dedication of proceeds; criminal
penalties.
(a)
Imposition.
-- Effective the first day of July, one
thousand nine hundred eighty-nine, a solid waste assessment fee is
hereby levied and imposed upon the disposal of solid waste at any
solid waste disposal facility in this state to be collected at the
rate of one dollar per ton or part thereof of solid waste:
Provided, That this fee shall be reduced to eighty cents per ton or
fraction thereof, for solid waste disposed of at a solid waste
disposal facility on and after the first day of the calendar month
that begins sixty days after the end of the calendar month during
which the commercial solid waste facility in McDowell County
accepts more than forty-five thousand tons of solid waste. The
Secretary of the Department of Environmental Protection shall give
written notice to all other permitted solid waste disposal
facilities in this state, the Public Service Commission and the
State Tax Commissioner of the effective date of this rate
reduction. The fee imposed by this section is in addition to all
other fees levied by law.
(b)
Collection, return, payment and record.
-- The person disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not such person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner.
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility.
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator is required to file returns on
forms and in the manner as prescribed by the Tax Commissioner.
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner.
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for such amount as he or
she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code.
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
such operator to collect the fees which become collectible after
service of such notice, to deposit such fees in a bank approved by the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of such
fees in such account until remitted to the Tax Commissioner. Such
notice remains in effect until a notice of cancellation is served
on the operator or owner by the Tax Commissioner.
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section.
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers thereof are liable, jointly and severally, for any default
on the part of the association or corporation, and payment of the
fee and any additions to tax, penalties and interest imposed by
article ten, chapter eleven of this code may be enforced against
them as against the association or corporation which they
represent.
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee imposed by this section shall keep complete and accurate records in
such form as the Tax Commissioner may require in accordance with
the rules of the Tax Commissioner.
(c)
Regulated motor carriers.
-- The fee imposed by this
section and section twenty-two, article five, chapter seven of this
code is a necessary and reasonable cost for motor carriers of solid
waste subject to the jurisdiction of the Public Service Commission
under chapter twenty-four-a of this code. Notwithstanding any
provision of law to the contrary, upon the filing of a petition by
an affected motor carrier, the Public Service Commission shall,
within fourteen days, reflect the cost of said fee in said motor
carrier's rates for solid waste removal service. In calculating
the amount of said fee to said motor carrier, the commission shall
use the national average of pounds of waste generated per person
per day as determined by the United States Environmental Protection
Agency.
(d)
Definition of solid waste disposal facility.
-- For
purposes of this section, the term "solid waste disposal facility"
means any approved solid waste facility or open dump in this state
and includes a transfer station when the solid waste collected at
the transfer station is not finally disposed of at a solid waste
facility within this state that collects the fee imposed by this
section. Nothing herein authorizes in any way the creation or
operation of or contribution to an open dump.
(e) Exemptions. -- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility
by the person who owns, operates or leases the solid waste disposal
facility if it is used exclusively to dispose of waste originally
produced by such person in such person's regular business or
personal activities or by persons utilizing the facility on a
cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on such days
and times as designated by the director of the Division of
Environmental Protection as exempt from the fee imposed pursuant to
section eleven, article fifteen, chapter twenty-two of this code;
and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycle which disposes of thirty percent or less of
the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycle must keep accurate
records of incoming and outgoing waste by weight. Such records
must be made available to the appropriate inspectors from the
Division of Environmental Protection of solid waste authority, upon
request.
(f) Procedure and administration. -- Notwithstanding section three, article ten, chapter eleven of this code, each and every
provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten, chapter eleven of this code applies
to the fee imposed by this section with like effect as if said act
were applicable only to the fee imposed by this section and were
set forth in extensor herein.
(g)
Criminal penalties.
-- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, article nine, chapter eleven of this code apply to the
fee imposed by this section with like effect as if said sections
were the only fee imposed by this section and were set forth in
extensor herein.
(h)
Dedication of proceeds.
-- The net proceeds of the fee
collected by the Tax Commissioner pursuant to this section shall be
deposited, at least monthly, in a special revenue account known as
the "Solid Waste Planning Fund" which is hereby continued. The
solid waste management board shall allocate the proceeds of the
said fund as follows:
(1) Fifty percent of the total proceeds shall be divided
equally among, and paid over to, each county solid waste authority
to be expended for the purposes of this article:
Provided, That
where a regional solid waste authority exists, such funds shall be
paid over to the regional solid waste authority to be expended for
the purposes of this article in an amount equal to the total share of all counties within the jurisdiction of said regional solid
waste authority; and
(2) Fifty percent of the total proceeds shall be expended by
the solid waste management board for:
(A) Grants to the county or regional solid waste authorities
for the purposes of this article; and
(B) Administration, technical assistance or other costs of the
solid waste management board necessary to implement the purposes of
this article and article three of this chapter.
(i)
Effective date.
-- This section is effective on the first
day of July, one thousand nine hundred ninety.
NOTE: The purpose of this bill is to reduce all solid waste
assessment fees in West Virginia effective after the date the solid
waste facility in McDowell County receives forty-five thousand tons
of solid waste in any month.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.