Contra Costa County Municipal Code Ch. 64-12 Offsite Multiuser Hazardous Waste Facilities Tax

Pursuant to and in accordance with the provisions of California Health and Safety Code Section 25173.5, there is hereby imposed a tax on the operation of offsite, multiuser hazardous waste facilities in the amount of ten percent of the annual gross receipts of each such facility for the treatment, storage, or disposal of hazardous waste at each such facility.

(Ord. 90-101).

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. 90-101).

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.

(Ord. 90-101).

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 § 3).