COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 770
(By Senator Chafin)
____________
[Originating in the Committee on the Judiciary;
reported February 21, 2008.]
____________
A BILL to amend and reenact §22-15-11 of the Code of West Virginia,
1931, as amended; to amend and reenact §22-15A-19 of said
code; to amend and reenact §22-16-4 of said code; and to amend
and reenact §22C-4-30 of said code, all relating generally to
reduction of solid waste assessment fees; providing a method
for determining effective date of the fee reductions;
authorizing reduction in tariffs after assessment fees
reduced; providing for reduction in solid waste disposal
costs; and deleting obsolete language.
Be it enacted by the Legislature of West Virginia:
That §22-15-11 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; that §22-15A-19 of said code be amended
and reenacted; that §22-16-4 of said code be amended and reenacted;
and that §22C-4-30 of said code be amended and reenacted, all to
read as follows:
CHAPTER 22. ENVIRONMENTAL RESOURCES.
ARTICLE 15. SOLID WASTE MANAGEMENT ACT.
§22-15-11. Solid waste assessment fee; penalties.
(a) Imposition. --
(1) A solid waste assessment fee is hereby imposed upon the
disposal of solid waste at any solid waste disposal facility in
this state in the amount of one dollar and seventy-five cents per
ton or part thereof of a ton of solid waste.
(2)
The fee shall be reduced to one dollar and thirty cents
per ton or fraction of a ton for solid waste disposed of at a solid
waste disposal facility on and after the first day of the calendar
month that begins sixty days after the end of the three consecutive
calendar-month period during which all landfill solid waste
disposal facilities in this state receive for disposal more than
five hundred seventy thousand tons of solid waste during that
consecutive three-month period. The Secretary of the Department of
Environmental Protection shall give written notice to all solid
waste disposal facilities in this state, the Public Service
Commission and the State Tax Commissioner of the effective date of
this rate reduction.
(3) Where the tariffs approved by the Public Service
Commission include this assessment fee, the tariffs shall
automatically be reduced by the amount of the rate reduction on the
date the rate reduction becomes effective without any person having
to apply for the rate reduction. A rate reduction shall be passed on to the solid waste disposal customers who generated the solid
waste and who are assessed the fee as part of the costs for solid
waste disposal services.
(4) The fee imposed by this section is in addition to all
other fees and taxes levied by law and shall be added to and
constitute part of any other fee charged by the operator or owner
of the solid waste disposal facility.
(b) Collection, return, payment and records.
-- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not such the person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner.
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility.
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator is required to file returns on
forms and in the manner as prescribed by the Tax Commissioner.
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until remitted to the Tax Commissioner.
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for such the amount as he
or she failed to collect, plus applicable additions to tax, penalties and interest imposed by article ten, chapter eleven of
this code.
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
such the operator to collect the fees which become collectible
after service of such the notice, to deposit such the fees in a
bank approved by the Tax Commissioner, in a separate account, in
trust for and payable to the Tax Commissioner, and to keep the
amount of such the fees in such account until remitted to the Tax
Commissioner. Such The notice remains in effect until a notice of
cancellation is served on the operator or owner by the Tax
Commissioner.
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section.
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers thereof are liable, jointly and severally, for any default
on the part of the association or corporation and payment of the fee and any additions to tax, penalties and interest imposed by
article ten, chapter eleven of this code may be enforced against
them as against the association or corporation which they
represent.
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
such form as the Tax Commissioner may require in accordance with
the rules of the Tax Commissioner.
(c) Regulated motor carriers.
-- The fee imposed by this
section and section twenty-two, article five, chapter seven of this
code is considered a necessary and reasonable cost for motor
carriers of solid waste subject to the jurisdiction of the Public
Service Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
said the fee in said the motor carrier's rates for solid waste
removal service. In calculating the amount of said fee to said the
motor carrier, the commission shall use the national average of
pounds of waste generated per person per day as determined by the
United States Environmental Protection Agency.
(d) Definition of solid waste disposal facility.
-- For
purposes of this section, the term "solid waste disposal facility"
means any approved solid waste facility or open dump in this state
and includes a transfer station when the solid waste collected at the transfer station is not finally disposed of at a solid waste
disposal facility within this state that collects the fee imposed
by this section. Nothing herein authorizes in any way the creation
or operation of or contribution to an open dump.
(e) Exemptions.
-- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility
by the person who owns, operates or leases the solid waste disposal
facility if the facility is used exclusively to dispose of waste
originally produced by such person in such the person's regular
business or personal activities or by persons utilizing the
facility on a cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on such days
and times as designated by the director secretary is exempt from
the solid waste assessment fee; and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycler which disposes of thirty percent or less
of the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycler must shall keep
accurate records of incoming and outgoing waste by weight. Such
The records must be made available to the appropriate inspectors
from the division department, upon request.
(f) Procedure and administration.
-- Notwithstanding section
three, article ten, chapter eleven of this code, each and every provision of the West Virginia Tax Procedure and Administration Act
set forth in article ten, chapter eleven of this code shall apply
applies to the fee imposed by this section with like effect as if
said act it were applicable only to the fee imposed by this
section. and were set forth in extenso herein
(g) Criminal penalties.
-- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, inclusive, article nine, chapter eleven of this code
shall apply to the fee imposed by this section with like effect as
if said those sections were applicable only to the fee imposed by
this section. and were set forth in extenso herein
(h) Dedication of proceeds.
-- The net proceeds of the fee
collected by the Tax Commissioner pursuant to this section shall be
deposited at least monthly in an account designated by the director
secretary.
The
director secretary
shall allocate twenty-five cents
for each ton of solid waste disposed of in this state upon which
the fee imposed by this section is collected and shall deposit the
total amount so allocated into the Solid Waste Reclamation and
Environmental Response Fund to be expended for the purposes
hereinafter specified. The first one million dollars of the net
proceeds of the fee imposed by this section collected in each
fiscal year shall be deposited in the Solid Waste Enforcement Fund
and expended for the purposes hereinafter specified. The next two
hundred fifty thousand dollars of the net proceeds of the fee
imposed by this section collected in each fiscal year shall be
deposited in the Solid Waste Management Board Reserve Fund and expended for the purposes hereinafter specified:
Provided, That in
any year in which the Water Development Authority determines that
the Solid Waste Management Board Reserve Fund is adequate to defer
any contingent liability of the fund, the Water Development
Authority shall so certify to the director secretary
and the
director secretary
shall then cause no less than fifty thousand
dollars nor more than two hundred fifty thousand dollars to be
deposited to the fund:
Provided, however, That in any year in
which the Water Development Authority determines that the Solid
Waste Management Board Reserve Fund is inadequate to defer any
contingent liability of the fund, the Water Development Authority
shall so certify to the director secretary
and the director
secretary
shall then cause not less than two hundred fifty thousand
dollars nor more than five hundred thousand dollars to be deposited
in the fund:
Provided further, That if a facility owned or
operated by the State of West Virginia is denied site approval by
a county or regional solid waste authority and if such the denial
contributes, in whole or in part, to a default, or drawing upon a
reserve fund, on any indebtedness issued or approved by the Solid
Waste Management Board, then, in that event, the Solid Waste
Management Board or its fiscal agent may withhold all or any part
of any funds which would otherwise be directed to such the county
or regional authority and shall deposit such withheld funds in the
appropriate reserve fund. The director secretary
shall allocate
the remainder, if any, of said net proceeds among the following
three special revenue accounts for the purpose of maintaining a reasonable balance in each special revenue account, which are
hereby continued in the State Treasury:
(1) The Solid Waste Enforcement Fund which shall be expended
by the director secretary
for administration, inspection,
enforcement and permitting activities established pursuant to this
article;
(2) The "Solid Waste Management Board Reserve Fund" which
shall be exclusively dedicated to providing a reserve fund for the
issuance and security of solid waste disposal revenue bonds issued
by the Solid Waste Management Board pursuant to article three,
chapter twenty-two-c of this code;
(3) The Solid Waste Reclamation and Environmental Response
Fund which may be expended by the director secretary
for the
purposes of reclamation, cleanup and remedial actions intended to
minimize or mitigate damage to the environment, natural resources,
public water supplies, water resources and the public health,
safety and welfare which may result from open dumps or solid waste
not disposed of in a proper or lawful manner.
(i) Findings.
-- In addition to the purposes and legislative
findings set forth in section one of this article, the Legislature
finds as follows:
(1) In-state and out-of-state locations producing solid waste
should bear the responsibility of disposing of said the solid waste
or compensate other localities for costs associated with accepting
such the solid waste;
(2) The costs of maintaining and policing the streets and highways of the state and its communities are increased by long
distance transportation of large volumes of solid waste; and
(3) Local approved solid waste facilities are being
prematurely depleted by solid waste originating from other
locations.
ARTICLE 15A. THE A. JAMES MANCHIN REHABILITATION ENVIRONMENTAL
ACTION PLAN.
§22-15A-19. Recycling assessment fee; regulated motor carriers;
dedication of proceeds; criminal penalties.
(a) Imposition. --
(1) A recycling assessment fee is hereby levied and imposed
upon the disposal of solid waste at all solid waste disposal
facilities in this state, to be collected at the rate of two
dollars per ton or part of a ton of solid waste.
(2) The fee shall be reduced to one dollar and fifty cents per
ton, or fraction of a ton, for solid waste disposed of at a solid
waste disposal facility on and after the first day of the calendar
month that begins sixty days after the end of the three consecutive
calendar-month period during which all landfill solid waste
disposal facilities in this state collectively receive for disposal
more than five hundred seventy thousand tons of solid waste during
that three-month period. The Secretary of the Department of
Environmental Protection shall give written notice to all solid
waste disposal facilities in this state, the Public Service
Commission and the State Tax Commissioner of the effective date of this rate reduction.
(3) Where the tariffs approved by the Public Service
Commission include this assessment fee, the tariffs shall
automatically be reduced by the amount of the rate reduction on the
date the rate reduction becomes effective without any person having
to apply for the rate reduction. A rate reduction shall be passed
on to the solid waste disposal customers who generated the solid
waste and who are assessed the fee as part of the costs for solid
waste disposal services.
(4) The fee imposed by this section is in addition to all
other fees levied by law.
(b) Collection, return, payment and records. -- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not that person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner:
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility;
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator shall file returns on forms and
in the manner as prescribed by the Tax Commissioner;
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the state until they are remitted to the Tax Commissioner;
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for the amount that he or
she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code;
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
the operator to collect the fees which become collectible after
service of the notice, to deposit the fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner and to keep the amount of the fees
in the account until remitted to the Tax Commissioner. The notice
remains in effect until a notice of cancellation is served on the
operator or owner by the Tax Commissioner;
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section;
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the officers of the association or corporation are liable, jointly and
severally, for any default on the part of the association or
corporation, and payment of the fee and any additions to tax,
penalties and interest imposed by article ten, chapter eleven of
this code may be enforced against them and against the association
or corporation which they represent; and
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
the form required by the Tax Commissioner in accordance with the
rules of the Tax Commissioner.
(c) Regulated motor carriers. -- The fee imposed by this
section is a necessary and reasonable cost for motor carriers of
solid waste subject to the jurisdiction of the Public Service
Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
the fee in the motor carrier's rates for solid waste removal
service. In calculating the amount of the fee to the motor
carrier, the commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States Environmental Protection Agency.
(d) Definition. -- For purposes of this section, "Solid waste
Disposal Facility" means any approved solid waste facility or open
dump in this state and includes a transfer station when the solid waste collected at the transfer station is not finally disposed of
at a solid waste facility within this state that collects the fee
imposed by this section.
Nothing in this section authorizes in any way the creation or
operation of or contribution to an open dump.
(e) Exemptions. -- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste facility by the
person who owns, operates or leases the solid waste disposal
facility if it is used exclusively to dispose of waste originally
produced by that person in his or her regular business or personal
activities or by persons utilizing the facility on a cost-sharing
or nonprofit basis;
(2) Reuse or recycling of any solid waste; and
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on the days
and times designated by the secretary by rule as exempt from the
fee imposed pursuant to section eleven, article fifteen, chapter
twenty-two of this code.
(f) Procedure and administration. -- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the West Virginia Tax Procedure and Administration Act
set forth in said article applies to the fee imposed by this
section with like effect as if the act were applicable only to the
fee imposed by this section. and were set forth in extenso in this
section
(g) Criminal penalties. -- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, inclusive, article nine, chapter eleven of this code
apply to the fee imposed by this section with like effect as if the
sections were the only fee imposed by this section. and were set
forth in extenso in this section
(h) Dedication of proceeds. -- The proceeds of the fee
collected pursuant to this section shall be deposited by the Tax
Commissioner, at least monthly, in a special revenue account
designated as the Recycling Assistance Fund which is hereby
continued and transferred to the Department of Environmental
Protection. The secretary shall allocate the proceeds of the fund
as follows:
(1) Fifty percent of the total proceeds shall be provided in
grants to assist municipalities, counties and other interested
parties in the planning and implementation of recycling programs,
public education programs and recycling market procurement efforts,
established pursuant to this article. The secretary shall
promulgate rules, in accordance with chapter twenty-nine-a of this
code, containing application procedures, guidelines for
eligibility, reporting requirements and other matters considered
appropriate: Provided, That persons responsible for collecting,
hauling or disposing of solid waste who do not participate in the
collection and payment of the solid waste assessment fee imposed by
this section, in addition to all other fees and taxes levied by law
for solid waste generated in this state which is destined for disposal, shall not be eligible to receive grants under the
provisions of this article;
(2) Twelve and one-half percent of the total proceeds shall be
expended for personal services and benefit expenses of full-time
salaried conservation officers;
(3) Twelve and one-half percent of the total proceeds shall be
directly allocated to the solid waste planning fund;
(4) Twelve and one-half percent of the total proceeds shall be
transferred to the solid waste reclamation and environmental
response fund, established pursuant to section eleven, article
fifteen, chapter twenty-two of this code, to be expended by the
Department of Environmental Protection to assist in the funding of
the Pollution Prevention and Open Dumps Program (PPOD) which
encourages recycling, reuse, waste reduction and clean-up
activities; and
(5) Twelve and one-half percent of the total proceeds shall be
deposited in the Hazardous Waste Emergency Response Fund
established in article nineteen of this chapter.
ARTICLE 16. SOLID WASTE LANDFILL CLOSURE ASSISTANCE PROGRAM.
§22-16-4. Solid waste assessment fee; penalties.
(a) Imposition. --
(1) A solid waste assessment fee is levied and imposed upon
the disposal of solid waste at any solid waste disposal facility in
this state in the amount of three dollars and fifty cents per ton
or like ratio on any part of a ton of solid waste, except as provided in subsection (e) of this section. Provided, That any
(2) The fee shall be reduced to two dollars and eighty cents
per ton, or fraction thereof, for solid waste disposed of at a
solid waste disposal facility on and after the first day of the
calendar month that begins sixty days after the end of the three
consecutive calendar-month period during which all landfill solid
waste disposal facilities in this state collectively receive for
disposal more than five hundred seventy thousand tons of solid
waste per month during that three-month period. The Secretary of
the Department of Environmental Protection shall give written
notice to all solid waste disposal facilities in this state, the
Public Service Commission and the State Tax Commissioner of the
effective date of this rate reduction.
(3) Where the tariffs approved by the Public Service
Commission include this assessment fee, the tariffs shall
automatically be reduced by the amount of the rate reduction on the
date the rate reduction becomes effective without any person having
to apply for the rate reduction. A rate reduction shall be passed
on to the solid waste disposal customers who generated the solid
waste and who are assessed the fee as part of the costs for solid
waste disposal services.
(4) A solid waste disposal facility may deduct from this
assessment fee an amount, not to exceed the fee, equal to the
amount that the facility is required by the Public Service
Commission to set aside for the purpose of closure of that portion
of the facility required to close by article fifteen of this chapter.
(5) The fee imposed by this section is in addition to all
other fees and taxes levied by law and shall be added to and
constitute part of any other fee charged by the operator or owner
of the solid waste disposal facility.
(b) Collection, return, payment and records. -- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not that person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner:
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility;
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator shall file returns on forms and
in the manner prescribed by the Tax Commissioner;
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner;
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for the amount he or she
failed to collect, plus applicable additions to tax, penalties and
interest imposed by article ten, chapter eleven of this code;
(5) Whenever any operator fails to collect, truthfully account for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
the operator to collect the fees which become collectible after
service of the notice, to deposit the fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of the fees
in the account until remitted to the Tax Commissioner. The notice
shall remain in effect until a notice of cancellation is served on
the operator or owner by the Tax Commissioner;
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section;
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers of the association or corporation are liable, jointly and
severally, for any default on the part of the association or
corporation, and payment of the fee and any additions to tax,
penalties and interest imposed by article ten, chapter eleven of
this code may be enforced against them as against the association
or corporation which they represent; and
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
the form required by the Tax Commissioner in accordance with the
rules of the Tax Commissioner.
(c) Regulated motor carriers. -- The fee imposed by this
section is a necessary and reasonable cost for motor carriers of
solid waste subject to the jurisdiction of the Public Service
Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
the fee in the motor carrier's rates for solid waste removal
service. In calculating the amount of the fee to the motor
carrier, the commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States Environmental Protection Agency.
(d) Definitions. -- For purposes of this section, the term
"solid waste disposal facility" means any approved solid waste
facility or open dump in this state, and includes a transfer
station when the solid waste collected at the transfer station is
not finally disposed of at a solid waste facility within this state
that collects the fee imposed by this section. Nothing in this
section authorizes in any way the creation or operation of or
contribution to an open dump.
(e) Exemptions. -- The following transactions are exempt from the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility
by the person who owns, operates or leases the solid waste disposal
facility if the facility is used exclusively to dispose of waste
originally produced by that person in the person's regular business
or personal activities or by persons utilizing the facility on a
cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on the days
and times designated by the
director secretary
as exempt from the
solid waste assessment fee; and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycler which disposes of thirty percent or less
of the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycler shall keep accurate
records of incoming and outgoing waste by weight. The records
shall be made available to the appropriate inspectors from the
division department upon request.
(f) Procedure and administration. -- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the West Virginia Tax Procedure and Administration Act
set forth in article ten, chapter eleven of this code applies to
the fee imposed by this section with like effect as if the act were
applicable only to the fee imposed by this section. and were set
forth in extenso in this section
(g) Criminal penalties. -- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, inclusive, article nine, chapter eleven of this code
apply to the fee imposed by this section with like effect as if the
sections were applicable only to the fee imposed by this section.
and were set forth in extenso in this section
(h) Dedication of proceeds. -- (1) The proceeds of the fee
collected pursuant to this section shall be deposited in the
closure cost assistance fund established pursuant to section twelve
of this article: Provided, That the
director secretary
may
transfer up to fifty cents for each ton of solid waste disposed of
in this state upon which the fee imposed by this section is
collected on or after the first day of July, one thousand nine
hundred ninety-eight to the Solid Waste Enforcement Fund
established pursuant to section eleven, article fifteen of this
chapter.
(2) Fifty percent of the proceeds of the fee One dollar and
seventy-five cents of the proceeds of the fee for each ton, or part
thereof, of solid waste collected pursuant to this article in
excess of thirty thousand tons per month from any landfill which is
permitted to accept in excess of thirty thousand tons per month
pursuant to section nine, article fifteen of this chapter shall be
remitted, at least monthly, to the county commission in the county
in which the landfill is located. The remainder of the proceeds of
the fee collected pursuant to this section shall be deposited in
the closure cost assistance fund established pursuant to section twelve of this article.
CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS,
AUTHORITIES, COMMISSIONS AND COMPACTS.
ARTICLE 4. COUNTY AND REGIONAL SOLID WASTE AUTHORITIES.
§22C-4-30. Solid waste assessment interim fee; regulated motor
carriers; dedication of proceeds; criminal
penalties.
(a)
Imposition. --
(1) Effective the first day of July, one thousand nine hundred
eighty-nine A solid waste assessment fee is hereby levied and
imposed upon the disposal of solid waste at any solid waste
disposal facility in this state to be collected at the rate of one
dollar per ton or part thereof of a ton of solid waste.
(2) The fee shall be reduced to seventy-five cents per ton, or
fraction of a ton, for solid waste disposed of at a solid waste
disposal facility on and after the first day of the calendar month
that begins sixty days after the end of the three consecutive
calendar-month period during which all landfill solid waste
disposal facilities in this state receive for disposal more than
five hundred seventy thousand tons of solid waste during that
consecutive three-month period. The Secretary of the Department of
Environmental Protection shall give written notice to all solid
waste disposal facilities in this state, the Public Service
Commission and the State Tax Commissioner of the effective date of
this rate reduction.
(3) Where the tariffs approved by the Public Service
Commission include this assessment fee, the tariffs shall
automatically be reduced by the amount of the rate reduction on the
date the rate reduction becomes effective without any person having
to apply for the rate reduction. A rate reduction shall be passed
on to the solid waste disposal customers who generated the solid
waste and who are assessed the fee as part of the costs for solid
waste disposal services.
(4) The fee imposed by this section is in addition to all
other fees levied by law.
(b)
Collection, return, payment and record.
-- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not such person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner.
(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility.
(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator is required to file returns on
forms and in the manner as prescribed by the Tax Commissioner.
(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner.
(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for such amount as he or
she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code.
(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
such the operator to collect the fees which become collectible
after service of such the notice, to deposit such the fees in a
bank approved by the Tax Commissioner, in a separate account, in
trust for and payable to the Tax Commissioner, and to keep the
amount of such the fees in such the account until remitted to the
Tax Commissioner. Such The notice remains in effect until a notice
of cancellation is served on the operator or owner by the Tax
Commissioner.
(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section.
(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the officers thereof are liable, jointly and severally, for any default
on the part of the association or corporation and payment of the
fee and any additions to tax, penalties and interest imposed by
article ten, chapter eleven of this code may be enforced against
them as against the association or corporation which they
represent.
(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
such form as the Tax Commissioner may require in accordance with
the rules of the Tax Commissioner.
(c)
Regulated motor carriers.
-- The fee imposed by this
section and section twenty-two, article five, chapter seven of this
code is a necessary and reasonable cost for motor carriers of solid
waste subject to the jurisdiction of the Public Service Commission
under chapter twenty-four-a of this code. Notwithstanding any
provision of law to the contrary, upon the filing of a petition by
an affected motor carrier, the Public Service Commission shall,
within fourteen days, reflect the cost of said the fee in said the
motor carrier's rates for solid waste removal service. In
calculating the amount of said the fee to said the motor carrier,
the commission shall use the national average of pounds of waste
generated per person per day as determined by the United States
Environmental Protection Agency.
(d)
Definition of solid waste disposal facility.
-- For
purposes of this section, the term "solid waste disposal facility" means any approved solid waste facility or open dump in this state
and includes a transfer station when the solid waste collected at
the transfer station is not finally disposed of at a solid waste
facility within this state that collects the fee imposed by this
section. Nothing herein authorizes in any way the creation or
operation of or contribution to an open dump.
(e)
Exemptions.
-- The following transactions are exempt from
the fee imposed by this section:
(1) Disposal of solid waste at a solid waste disposal facility
by the person who owns, operates or leases the solid waste disposal
facility if it is used exclusively to dispose of waste originally
produced by such the person in such the person's regular business
or personal activities or by persons utilizing the facility on a
cost-sharing or nonprofit basis;
(2) Reuse or recycling of any solid waste;
(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on such days
and times as designated by the director Secretary
of the Division
Department
of Environmental Protection as exempt from the fee
imposed pursuant to section eleven, article fifteen, chapter
twenty-two of this code; and
(4) Disposal of solid waste at a solid waste disposal facility
by a commercial recycler which disposes of thirty percent or less
of the total waste it processes for recycling. In order to qualify
for this exemption each commercial recycler must shall keep
accurate records of incoming and outgoing waste by weight. Such The records must be made available to the appropriate inspectors
from the division Department
of Environmental Protection of or
solid waste authority, upon request.
(f)
Procedure and administration.
-- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the West Virginia Tax Procedure and Administration Act
set forth in article ten, chapter eleven of this code applies to
the fee imposed by this section with like effect as if said act it
were applicable only to the fee imposed by this section. and were
set forth in extenso herein
(g)
Criminal penalties.
-- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, inclusive, article nine, chapter eleven of this code
apply to the fee imposed by this section with like effect as if
said those sections were the only fee imposed by this section. and
were set forth in extenso herein
(h)
Dedication of proceeds.
-- The net proceeds of the fee
collected by the Tax Commissioner pursuant to this section shall be
deposited, at least monthly, in a special revenue account known as
the Solid Waste Planning Fund which is hereby continued. The Solid
Waste Management Board shall allocate the proceeds of the said fund
as follows:
(1) Fifty percent of the total proceeds shall be divided
equally among, and paid over to, each county solid waste authority
to be expended for the purposes of this article:
Provided, That
where a regional solid waste authority exists, such the funds shall be paid over to the regional solid waste authority to be expended
for the purposes of this article in an amount equal to the total
share of all counties within the jurisdiction of said the regional
solid waste authority; and
(2) Fifty percent of the total proceeds shall be expended by
the Solid Waste Management Board for:
(A) Grants to the county or regional solid waste authorities
for the purposes of this article; and
(B) Administration, technical assistance or other costs of the
solid waste management board necessary to implement the purposes of
this article and article three of this chapter.
(i)
Effective date.
-- This section is effective on the first
day of July, one thousand nine hundred ninety.
________
NOTE: The purpose of this bill is to reduce landfill solid waste
assessment fees in West Virginia effective on the first day of a
calendar month that begins 60 days after a three consecutive
month period during which the average tonnage of solid waste
disposed of in West Virginia landfills exceeds 570,000 tons per
month during that consecutive three-month period.
Strike-throughs indicate language that would be stricken from the
present law, and underscoring indicates new language that would
be added.)
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