Chapter 11 — FINANCES, FEES, TAXATION AND REVENUE
Solano County Municipal Code Art. VII Gross Receipts Tax on Existing and Off-Site Multiuser Hazardous Waste…
Solano County Municipal Code · 2026-09 edition · updated 2026-10-04 · Solano County
Cite as: Solano County Municipal Code Article VII · Text as of 2026-10-04
11-100 Definitions
(a) “Existing hazardous waste facility” is defined in Health and Safety Code section 25148.
(b) “Off-site, multi-user, hazardous waste facility” is defined in Health and Safety Code section 25173.5.
(Ord. No. 1326, §1; Ord. No. 1465, §1)
11-101 Imposed; amount
There is imposed upon any existing hazardous waste facility and upon any off-site, multi-user hazardous waste facility within the county a tax, in the amount of ten percent of the annual gross receipts of each such facility.
(Ord. No. 1326, §1; Ord. No. 1465, §1)
11-102 Payment
Tax payments are due on the last day of each month and payable by the fifteenth of the next following month. Payments shall be made to the county auditor-controller.
(Ord. No. 1326, §1; Ord. No. 1465, §1)
11-103 Regulations
The board of supervisors may, be resolution, adopt rules and regulations governing the administration and interpretation of this article as necessary for the efficient collection of this tax.
(Ord. No. 1326, §1; Ord. No. 1465, §1)
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