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Title 4 — REVENUE, FINANCE AND BUSINESS TAXES

Chapter 4.78 — DISPOSAL FACILITY TAX

San Jose Municipal Code · 2026-09 edition · updated 2026-09-29 · San Jose

4.78.010 - General provision.

The definitions set forth in this part shall govern the application and interpretation of this chapter.

(Ord. 24133.)

Exceptions & meaning →

4.78.020 - Cover material.

"Cover material" means any of the following materials that the facility operator uses on-site for purposes of covering compacted solid wastes in a solid waste disposal facility:

A.

Earthen material (including contaminated soil as defined in Section 17361 of Title 14 of the Code of California Regulations but excluding soil with contaminants other than petroleum hydrocarbons) that is not required by state or federal law to be disposed of in a permitted solid waste facility; and

B.

Dewatered, treated or chemically fixed sewage sludge that is not hazardous and has been approved by the California integrated waste management board as meeting performance standards for landfill cover materials or landfill cover extenders; and

C.

Contaminated sediment, dewatered dredge spoils and foundry sands, provided that such materials are approved for use as landfill daily cover at the disposal facility by the regional water quality control board and any other governmental agencies from which approval is required, and provided that the use of such

materials as cover material does not exceed the maximum compacted thickness prescribed by regulations of the California integrated waste management board.

D.

The first thirty-three thousand five hundred tons of construction and demolition materials used at the site in each fiscal year (July 1 - June 30), provided that the materials have been approved by the California integrated waste management board as meeting performance standards for landfill cover materials or landfill cover extenders and the construction and demolition materials have been weighed and reported after processing. For the purposes of this paragraph, "construction and demolition materials" means waste building materials and rubble generated in the construction, remodel, repair or demolition of residential or commercial buildings and other structures.

(Ords. 24133, 26667, 26743, 27512.)

Exceptions & meaning →

4.78.030 - Inert construction material.

"Inert construction material" means inert material such as rock, concrete, asphalt and dirt which is used for onsite construction purposes such as internal roads and tipping or dumping pads.

(Ord. 24133.)

Exceptions & meaning →

4.78.040 - Materials recovery facility.

"Materials recovery facility" means a facility whose principal function is to receive and process solid wastes to separate and recover materials for reuse or recycling.

(Ord. 24133.)

Exceptions & meaning →

4.78.050 - Recycling facility.

"Recycling facility" means a facility whose principal function is to receive, store, convert or otherwise process solid wastes which have already been separated for reuse by the producer and are not intended for disposal.

(Ord. 24133.)

Exceptions & meaning →

4.78.060 - Salvaging.

"Salvaging" means the controlled removal of waste material from the solid waste taken to the disposal area of the facility where such removal is for the purpose of recycling the removed waste material.

(Ord. 24133.)

Exceptions & meaning →

4.78.070 - Small load.

"Small load" means a delivery of not more than eight cubic yards of solid waste.

(Ord. 24133.)

Exceptions & meaning →

4.78.080 - Solid waste.

"Solid waste" means all putrescible and nonputrescible solid, semisolid, and liquid wastes including garbage, trash, refuse, paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof, discarded home and industrial appliances, sewage sludge that has been dewatered or chemically fixed, manure and vegetable or animal wastes.

(Ord. 24133.)

Exceptions & meaning →

4.78.090 - Solid waste disposal facility.

"Solid waste disposal facility" means any facility or location where disposal or transformation of solid waste occurs and includes any facility which composts or processes for transformation more than one metric ton (one thousand kilograms) of solid wastes per month. "Solid waste disposal facility" does not include a materials recovery facility, transfer station, or recycling facility where final deposition of solid waste does not occur.

(Ord. 24133.)

Exceptions & meaning →

4.78.100 - Transfer station.

"Transfer station" means a facility utilized to receive solid waste for the purpose of transferring the solid waste directly from smaller to larger vehicles for transport.

(Ord. 24133.)

Exceptions & meaning →

4.78.110 - Transformation.

"Transformation" means incineration, pyrolysis, distillation, gasification, or biological conversion other than composting.

(Ord. 24133.)

Exceptions & meaning →

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