San Jose Municipal Code Part 3 Exemptions from Tax

The solid waste facility operator may subtract from the tonnage used in the calculation of the tax imposed by Section 4.78.200 the materials described in this Part 3, and no tax shall be payable on such materials. The exemption of such materials from the calculation of the tax does not relieve the operator from the requirement to weigh such materials under Section 4.78.210 and does not relieve the operator from the reporting requirements of Part 4 of this chapter.

(Ord. 24133.)

A. A solid waste facility operator who performs recycling of solid waste at the facility may, in accordance with this section, subtract from the quantity of solid waste subject to the disposal facility tax the number of tons of solid waste that have been accepted at the facility during the month for recycling, reuse, composting, or processing for transformation, if all of the following requirements are satisfied:

1. The solid waste facility includes a certified recycling processing area separate from the solid waste disposal area and separate from all other operational areas of the facility.

2. The solid wastes are separated from other wastes prior to delivery to the facility.

3. The solid wastes are taken directly to the certified recycling processing area and are not commingled with any other wastes accepted at the facility.

4. Except for small loads, the solid wastes are weighed separately from other materials upon delivery to the facility and the facility operator maintains weight records for the materials.

5. The facility operator maintains volume records for materials that are delivered in small loads and are not weighed.

B. Residues from a recycling processing operation shall be weighed prior to disposal at the disposal area and the quantity of residues disposed of shall be subject to the tax.

C. No solid wastes shall be exempt from the disposal facility tax unless the processing area has been certified as a recycling processing area by the director of the office of environmental management pursuant to rules and regulations promulgated by said director.

D. The certification of a recycling processing area pursuant to this chapter is solely for the purposes of implementation of the tax exemptions authorized by this Part 3, and for no other purpose.

(Ord. 24133.)

Where the operation of the solid waste disposal facility includes salvaging recyclable material from the solid wastes taken to the disposal area of the facility, the solid waste disposal facility operator may subtract the quantity of salvaged materials that are shipped off site from the quantity of solid waste subject to the disposal facility tax if the facility operator weighs all such materials and maintains weight receipts satisfactory to the director of the office of environmental management.

(Ord. 24133.)

The solid waste disposal facility operator may subtract from the quantity of solid waste subject to the disposal facility tax the number of tons of cover material that originates from any offsite location if the facility operator separately weighs such material upon its delivery to the solid waste disposal facility and maintains weight receipts satisfactory to the director of the office of environmental management. The facility operator may not subtract any tonnage of cover material that exceeds the tonnage of cover material allowed in any permit applicable to the facility.

(Ord. 24133.)

The solid waste disposal facility operator may subtract from the quantity of solid waste subject to the disposal facility tax the number of tons of inert construction material that originates from any offsite location if the facility operator separately weighs such material upon its delivery to the solid waste disposal facility and maintains weight receipts satisfactory to the director of the office of environmental management.

(Ord. 24133.)

In order to provide for an equitable calculation of the disposal facility tax in the case of any solid waste disposal facility which has stockpiled materials, the following provisions shall apply:

A. The director of the office of environmental management shall determine the quantity of materials stockpiled at the solid waste disposal facility as of July 1, 1992, including raw and processed materials at a certified recycling processing area, cover material, inert construction material, separated recyclable materials, salvaged materials, and solid waste.

B. The facility operator shall provide the director of the office of environmental management with access to the solid waste disposal facility for the purpose of making the determination described in subsection A. above.

C. If there are stockpiled materials on site at the solid waste disposal facility for which the business tax imposed by Section 4.76.490 was not paid, the tonnage of such materials shall not be subtracted from the tonnage subject to the tax imposed by Section 4.78.200 and no exemption provided under Part 3 of this chapter shall apply to such materials.

D. The tonnage of stockpiled materials at the solid waste disposal facility shall be subject to a special exemption from the tax imposed by Section 4.78.200 if all of the following requirements are satisfied:

1. The disposal facility operator has paid the business tax imposed by Section 4.76.490 of this Code on such materials.

2. The tonnage of such materials has been certified by the director of the office of environmental management.

3. The tonnage of such materials is separately accounted for in the calculation of the tax imposed by Section 4.78.200.

E. The rate of the exemption permitted under subsection D. of this section shall be the rate of the business tax applicable to the solid waste disposal facility as of July 1, 1991. The disposal facility operator may apply this special exemption in the month in which the stockpiled materials are shipped off site or, in the case of cover material and inert construction material, in the month such materials are used on site. For the purposes of this special exemption, the exemption taken for any materials shall be deemed to be taken for stockpiled materials in the same category (e.g., cover material, inert construction material, salvaged recyclables) until the exhaustion of the tonnage certified by the director of the office of environmental management pursuant to this section.

F. No exemption from the tax imposed by Section 4.78.200 shall be taken for stockpiled materials except in accordance with this section.

(Ord. 24133.)