San Jose Municipal Code Part 2 Tax Imposed

Beginning July 1, 1992, every person engaged in the business of operating a solid waste disposal facility shall pay a monthly disposal facility tax in the amount of thirteen dollars for each ton of solid waste accepted at the facility site during the month.

(Ord. 24133.)

A. Except as provided in subsection C. below, the solid waste disposal facility operator shall weigh all solid waste accepted at the solid waste disposal facility, including solid wastes which are recyclable.

B. The solid waste disposal facility operator shall separately weigh all cover material and all inert construction material from any offsite location that is accepted at the solid waste disposal facility for use on site.

C. Wastes which are brought to the solid waste disposal facility in small loads are exempt from the weighing requirement of subsection A. above if the weighing of such wastes would impede or interfere with the efficient operation of the solid waste disposal facility and if the receipt of such loads is recorded by the facility operator in a manner approved by the director of the office of environmental management.

D. All wastes required to be weighed shall be weighed at a scale which is certified annually by the Santa Clara County Agricultural Commissioner/Sealer of Weights and Measures.

(Ord. 24133.)

Solid wastes accepted at the solid waste disposal facility in small loads shall be included in the calculation of the disposal facility tax by converting the volume of such wastes to tons using a conversion factor (pounds per cubic yard), as set forth in regulations promulgated by the director of the office of environmental management, and multiplying the resulting tonnage by the tax rate imposed in Section 4.78.200.

(Ord. 24133.)

A. The operator of the solid waste disposal facility shall pay the disposal facility tax monthly to the director of finance.

B. The disposal facility tax shall be due on the last day of the month immediately following the month in which the solid waste is accepted at the disposal facility. If such last day of the month falls on Saturday, Sunday, or a holiday, the due date for receipt of the disposal facility tax shall be the next regular business day on which city hall is open to the public. Any tax which is not paid on or before the due date shall be deemed delinquent.

(Ord. 24133.)

A. The operator of the solid waste disposal facility may pay the disposal facility tax by depositing the tax in the United States mail, postage prepaid, addressed to the director of finance. The tax shall be deemed timely paid if:

1. The envelope in which the tax is mailed bears a postage cancellation stamp showing cancellation at or before twelve o'clock midnight on the due date; or

2. The director of finance determines, based upon the evidence presented to the director, that the tax was in fact deposited in the United States mail prior to the time prescribed by this chapter for receipt of the tax.

B. The operator of the solid waste disposal facility may pay the disposal facility tax by wire transfer if payment by wire transfer is approved in advance by the director of finance.

(Ord. 24133.)

The director of finance is not required to send notice or bill to any person subject to the provisions of this chapter, and failure to send such notice or bill shall not affect the validity of any tax, penalty, or interest due under the provisions of this chapter.

(Ord. 24133.)

A. Any solid waste disposal facility operator who fails to pay the disposal facility tax on or before its due date shall pay a first penalty of ten percent (10%) of the amount of the delinquent tax in addition to the delinquent tax.

B. Any solid waste disposal facility operator who fails to pay the disposal facility tax on or before thirty (30) days after its due date shall pay a second penalty of ten (10%) of the amount of the delinquent tax in addition to the delinquent tax and the first penalty.

C. If the director determines that the failure to pay any tax on or before the due date set forth in this chapter is because of an intentional, material misrepresentation or omission, or fraud, the director shall impose an additional penalty in the amount of twenty-five (25%) of the delinquent tax.

D. Any solid waste disposal facility operator who fails to pay on or before its due date any tax imposed pursuant to this chapter shall pay interest on the delinquent tax and on any assessed penalty or penalties as set forth in Chapter 1.17 of Title 1.

E. The director shall waive the first penalty of ten percent (10%) imposed upon any solid waste disposal facility operator if:

1. The solid waste disposal facility operator applies to the director for such a waiver no later than thirty (30) days from the date the remittance was due to the city; and

2. The solid waste disposal facility operator has made timely payments for: (a) the five (5) years immediately prior to the date the remittance was due to the city; or (b) the two (2) years immediately prior to the date the remittance was due to the city if it has operated the solid waste disposal facility for fewer than five (5) years; and

3. The solid waste disposal facility operator provides evidence satisfactory to the director that:

a. payment of the delinquent remittance was postmarked or received by the city no more than three (3) days after its due date; or

b. the solid waste disposal facility operator mistakenly made payment to a party other than the city on or prior to the date that payment was due to the city, and paid the delinquent remittance and accrued interest owed the city prior to applying to the director for a waiver; or

c. failure to pay timely was due to circumstances beyond the control of the solid waste disposal facility operator and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the solid waste disposal facility operator paid the delinquent remittance and accrued interest owed the city prior to applying to the director for a waiver.

F. The waiver provisions specified in Subsection E. shall not apply to interest accrued on the delinquent payments.

(Ords. 24133, 26171, 27863.)

The amount of any disposal facility tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the city. Any person who fails to remit to the city such amount when due shall be liable to an action brought in the name of the City of San José for recovery of such amount.

(Ord. 24133.)

Any question as to whether any site or location is a solid waste disposal facility subject to the tax imposed by Section 4.78.200 shall be resolved by the director of the office of environmental management. Such director's determination shall be final.

(Ord. 24133.)

A. The director of finance may refund any disposal facility tax, penalty or interest which has been overpaid or erroneously or illegally collected, provided that a written claim for refund is filed with the director of finance, and the provisions of Chapter 4.82 are satisfied.

B. The director of finance, the city auditor, the director of environmental services, or the authorized representative of any of them shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant therefor refuses to allow such examination of claimant's books and business records after request by the director to do so.

C. In the event that the disposal facility tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain fifteen dollars ($15.00) from the amount to be refunded to cover expenses.

D. The director of finance shall initiate a refund of any disposal facility tax which has been overpaid or erroneously collected whenever the overpayment or erroneous collection is uncovered by a city audit of disposal facility tax receipts. In the event that the disposal facility tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain fifteen dollars ($15.00) from the amount to be refunded to cover expenses.

(Ords. 24133, 27787.)