Santa Barbara County Municipal Code § 32-71 Imposition and payment of tax

For the purposes of this article V:

(a) "Existing hazardous waste facility" shall mean a facility operating pursuant to a valid hazardous waste facility permit issued by the State Department of Health Services pursuant to section 25200 of the Health and Safety Code, or operating pursuant to a grant of "interim status" by the State Department of Health Services pursuant to section 25200.5 of the Health and Safety Code.

(b) "Gross receipts" shall mean only the fees charged and actually received for disposal of all types of waste, whether hazardous, extremely hazardous, or otherwise, at an existing hazardous waste facility as defined in this article V, and it shall not include fees or payments received for any other operations or services of such existing hazardous waste facility or its owners, operators or employees, nor shall it include taxes paid to the California Franchise Tax Board pursuant to Health and Safety Code section 25345, or any other taxes which may be imposed by the State of California or the United States Government directly upon operations disposing of hazardous wastes or materials.

(Ord. No. 3387, § 1)

Pursuant to the authority granted by section 25149.5 of the Health and Safety Code, there is hereby imposed a license tax of ten percent of the annual gross receipts of an existing hazardous waste facility, as such receipts and facilities are defined in this article V.

Such tax shall be paid to the tax collector of Santa Barbara County on or before the last day of the month following the close of each calendar quarter. The calendar quarters will begin July 1, 1984.

All such taxes paid shall be deposited and credited to the General Fund of the County of Santa Barbara.

(Ord. No. 3387, § 1; Ord. No. 3471, § 1)

In the event that the increase in the license tax from seven percent to ten percent by amendment to section 31-71 of this Code is finally determined to be invalid for any reason, then the rate of tax to be collected pursuant to this article V shall thereupon automatically revert to seven percent.

(Ord. No. 3471, § 2)

The operator or operators of each existing hazardous waste facility as defined in this article V shall keep accurate and up-to-day records of all gross receipts and receipts for wastes generated in petroleum extraction, as defined herein and copies of all billings therefore, and shall make them available to any representative of the tax collector of Santa Barbara County, upon request, during ordinary business hours and shall permit copies of such records to be made and retained by such representative.

(Ord. No. 3387, § 1)

The tax collector of Santa Barbara County shall within thirty days following each anniversary of the effective date of the ordinance codified in this article submit to the board of supervisors a report on the taxes collected pursuant to this chapter.

(Ord. No. 3387, § 1)