Imperial County Municipal Code Ch. 8.52 Hazardous Waste Facility Tax

As used in this chapter, the following words shall be defined as follows:

"Hazardous waste" is as defined in Health and Safety Code Section 25117.

"Hazardous waste facility" is as defined in Health and Safety Code Section 25173.5.

"Uniform hazardous waste manifest" is as defined in Health and Safety Code Section 25160.

"Site operator" is as defined in Title 22, California Administrative Code Section 66144.

(Prior code § 60700)

If the provisions of the Health and Safety Code and California Administrative Codes referred to in Section 8.52.010 are amended and/or recodified, the respective references shall be deemed to be similarly revised in Section 8.52.010.

(Prior code § 60701)

There is imposed on the operation of hazardous waste facilities in Imperial County a hazardous waste tax in the amount of ten percent (10%) of the annual gross receipts of each such facility. The tax on hazardous waste facilities shall be effective January 1, 1988.

(Prior code § 60720)

A. Tax payments are due and payable in each calendar year. Payments shall be made within forty-five (45) days after the close of each quarter. Each payment shall be based upon the waste delivered to the site during the three calendar months immediately preceding that quarter in which payment is made.

B. Tax payments not received by the county within thirty (30) days of the date due shall be deemed delinquent and shall be subject to penalty assessment of two percent per month payable on collection of the principal amount due.

C. Site operators shall keep records of all gross receipts attributable to the site, and all uniform hazardous waste manifest documents, which records and documents shall be available for inspection by the county or its designees at any time during regular business hours at officially designated locations.

D. The county executive office shall have the authority to propose and establish policies and procedures for the payment of the tax and the maintenance of records by site operators. Such policies and procedures shall be approved by the board of supervisors.

(Prior code § 60721)

A hazardous waste facility shall receive a credit against taxes required by this chapter for all payments of user fees made pursuant Chapter 8.48 for the same calendar months or quarters. It is the intent of this chapter to impose the maximum tax allowed by Health and Safety Code Section 25173.5. In no event shall the total amount of license tax and user fee exceed ten percent (10%) of the annual gross receipts of each such facility.

(Prior code § 60722)

The adoption of the ordinance codified in this chapter shall not affect the user fee due and payable pursuant to Chapter 8.48.

(Prior code § 60730)