Alhambra Municipal Code Ch. 5.07 Hazardous Waste Facilities Tax

Section

Cross-reference:

For hazardous materials release response plan and inventory program, see Ch. 9.30

For hazardous waste facilities, see Ch. 17.50

Every person who operates an off-site, multi-user hazardous waste facility located within the city shall pay a tax to the city in such amount as set by resolution of the City Council but not to exceed 10%, or such other amount as authorized by state law, of the facility's annual gross receipts for the treatment, storage, or disposal of hazardous waste at the facility.

('86 Code, § 5.07.010) (Ord. 4241, passed - - )

The terms used in this section shall be defined as set forth in Cal. Health & Safety Code § 25110 et seq.

('86 Code, § 5.07.020) (Ord. 4241, passed - - )

The tax imposed pursuant to this section shall be paid quarterly during the year with quarters ending with the last calendar day of the months of March, June, September and December of each given year. All such payments are due within 30 days of the end of the quarter and shall be accompanied by a statement of gross receipts executed under penalty of perjury by the chief operating officer of the facility. The statement of gross receipts shall not be conclusive as to the matters set forth therein, nor shall the filing of such statement preclude the city from collecting, by appropriate action, such sums as are actually due and payable. Such statement and each of the several items therein contained shall be subject to audit and verification by the city, or its contractor, and the city, or its contractor, shall have the right to inspect the books and records of the taxpayer as may be necessary to verify and ascertain the amount of the tax due and payable.

('86 Code, § 5.07.030) (Ord. 4241, passed - - ) Penalty, see § 5.07.040

For failure to pay when due any tax due pursuant to this chapter, the Director of Finance shall add as a penalty a percentage of the original hazardous waste facilities tax on the first day of each month after the due date, providing that the total penalty to be added shall in no event exceed 100% of the amount of the original tax; the penalty schedule to be as follows:

First month 10%

Second month 25%

Third month 50%

Fourth month 75%

Fifth month 100%

and provided further that such penalty shall not be less than $5, or 10%, whichever is greater.

('86 Code, § 5.07.040) (Ord. 4241, passed - - )

In addition to the penalties imposed by § 5.07.040 of this code, the licensee shall be assessed interest at the rate of 1% per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the license tax first became delinquent until paid; however, payment shall not begin until the sixth month of delinquency.

('86 Code, § 5.07.050) (Ord. 4241, passed - - )