Kern County Municipal Code Ch. 8.50 Tax on Existing Hazardous Waste Facilities

For purposes of this chapter, the following words and phrases are defined and shall be construed as set out, unless it shall be apparent from the context that they have a different meaning:

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

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

3. "Offsite" as defined in Health and Safety Code Section 25117.11.

4. "Operator" as defined in Title 22, California Code of Regulations Section 66144.

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

(Ord. G-4804 § 1 (part), 1988)

If the provisions of the Health and Safety Code and California Code of Regulations 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.

(Ord. G-4804 § 1 (part), 1988)

There is imposed on the operation of offsite, multiuser hazardous waste facilities located in the county a hazardous waste tax in the amount of ten percent (10%) of each such facility's annual gross receipts for the treatment, storage or disposal of hazardous waste at the facility. The tax on hazardous waste facilities shall be effective January 1, 1989.

(Ord. G-4804 § 1 (part), 1988)

A. Tax payments are due and payable on the last day of each quarter of each year. Payments shall be made without delinquency penalty within thirty (30) days after the close of the quarter. Each payment shall be based upon the gross receipts for the treatment, storage or disposal of hazardous waste at the site received during the three (3) months immediately preceding that quarter.

B. Tax payments not received by the county within thirty (30) days of the last day of each quarter shall be deemed delinquent and shall be subject to a penalty assessment of two percent (2%) per month payable on collection of the principal amount due.

C. Any person who fails to pay any tax or any amount of tax required to be paid under this chapter or refuses to furnish any return, report or other data required to be furnished is guilty of a misdemeanor.

D. 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.

E. The county administrative 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.

(Ord. G-6273 § 2, 1996; Ord. G-6079 § 2, 1994: Ord. G-4953 § 2, 1989: Ord. G-4804 § 1 (part), 1988)

A hazardous waste facility shall receive a credit against taxes required by this chapter for any payments of user fees imposed by or paid to the county pursuant to Health and Safety Code Section 25173.5 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 tax and user fee exceed ten percent (10%) of the annual gross receipts of each such facility.

(Ord. G-4804 § 1 (part), 1988)

This proposed tax on hazardous waste facilities is submitted to the electorate of this county for approval by a majority vote of the voters voting in the November 8, 1988 election.

(Ord. G-4804 § 1 (part), 1988)

Any ordinance which amends this chapter, provided it does not alter the basic principles of this chapter, shall be effective without submission to an election and approval by a majority vote of the electors voting on the proposition.

(Ord. G-4804 § 1 (part), 1988)