Contra Costa County Municipal Code Ch. 64-10 License Tax on Existing Hazardous Waste Facility

Unless otherwise provided or required by the context, the following terms have these meanings in this chapter.

(1) "Existing hazardous waste facility" is defined in Health and Safety Code Section 25148.

(2) "Hazardous waste" is defined in Title 22, California Administrative Code, Section 66088.

(3) "Hazardous waste manifest" is defined in Title 22, California Administrative Code, Section 66104.

(4) "Disposal" is defined in Title 22, California Administrative Code, Section 66048.

(5) "Operator" is defined in Title 22, California Administrative Code, Section 66144.

(6) "Class I disposal site" is defined in Title 23, California Administrative Code, Section 2510.

(7) "Class II-1 disposal site" is defined in Title 23, California Administrative Code, Section 2511.

(Ord. 83-26 § 1).

If the provisions of the Health and Safety Code or the California Administrative Code referred to in Section 64-10.202 are amended and or recodified, the respective terms shall be deemed to be similarly revised.

(Ord. 83-26 § 1).

Article 64-10.4. Imposition and Administration

A license tax is imposed on all existing hazardous waste facilities.

(Ord. 83-26 § 1).

(a) Amount. The amount of the license tax imposed by Section 64-10.402 shall be based upon the tonnage of hazardous wastes received at the existing hazardous waste facility, as follows:

(1) For hazardous wastes which may lawfully be received for disposal only at a Class I disposal site which are not treated before disposal, the tax is two dollars and twenty-five cents per ton.

(2) For hazardous wastes which may lawfully be received for disposal only as a Class I disposal site which are treated before disposal, the tax is one dollar and seventy-five cents per ton.

(3) For hazardous wastes which may lawfully be received for disposal at a Class II-1 disposal site, the tax is five dollars per truckload.

(b) Amendment by Resolution. The fee amounts in subsection (a) of this section may be revised from time to time by board resolution.

(Ord. 83-26 § 1: See Ord. C. § 18-2.002).

In determining the tonnage of hazardous wastes subject to the provisions of this chapter, the operator of an existing hazardous waste facility may rely on the hazardous waste manifest for the facility but such reliance does not relieve the operator of its duties to pay the tax pursuant to this chapter.

(Ord. 83-26 § 1).

Where hazardous wastes are received in quantities measured other than by the ton, the following table may be used to convert said quantities to a tonnage basis.

(Ord. 83-26 § 1).

Tax payments are due and payable monthly, ninety days after the end of the tax (calendar) month. Payments shall be made to the county auditor-controller.

(Ord. 83-26 § 1).

Article 64-10.5. Percentage Tax

In addition to the license tax based on tonnage or truckload imposed on the operation of existing hazardous waste facilities by Article 64-10.4, pursuant to Health and Safety Code Section 25149.5, there is hereby imposed on the operation of existing hazardous waste facilities, an additional license tax in the amount of ten percent of the annual gross receipts of each such facility.

(Ord. 87-58 § 2, 87-59 § 2).

Tax payments are due and payable quarterly, ninety days after the end of each quarter of the fiscal year of the facility. Payments shall be made to the county auditor-controller.

(Ord. 87-58 § 2, 87-59 § 2).

An existing hazardous waste facility shall receive a credit against the taxes required by this article for all payments of taxes based on tonnage or truckload made pursuant to Article 64-10.4, for the calendar months in a quarter. It is the intent of the board to impose the maximum tax allowed by Health and Safety Code § 25149.5. In no event shall the total amount of license tax required by Articles 64-10.4 and 64-10.5 exceed ten percent of the annual gross receipts each such facility.

(Ord. 87-58 § 2, 87-59 § 2).

The Board may from time to time, by resolution, issue regulations on administration, procedures, interpretation and policy direction for this chapter and the efficient collection of its tax.

(Ords. 87-58 § 2, 87-59 § 2).

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the county under this chapter it may be refunded provided a verified claim in writing therefor, stating the specific grounds upon which said claim is founded, is filed with the tax collector within one year from the date of payment. The claim shall be audited by the tax collector and shall be made in accordance with current county refund procedures. If the claim is approved, the refund may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person or to the person's administrators or executors.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 96-5 § 2).