COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 175
(By Senators Wooton, Snyder, Dittmar and Bowman)
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[Originating in the Committee on the Judiciary;
reported February 10, 1999.]
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A BILL to amend and reenact section eight, article eleven, chapter
twenty the code of West Virginia, one thousand nine hundred
thirty-one, as amended; to amend chapter twenty-two of said
code by adding thereto a new article, designated article
fifteen-a; and to amend chapter twenty-four-a of said code by
adding thereto a new article, designated article two-a, all
relating to establishing a program to manage waste tires in
this state; authorizing solid waste landfills to accept waste
tires collected by the division of environmental protection as
part of a remediation project; establishing legislative
findings; defining terms; providing that waste tires are
special solid wastes exempted from certain fees; prohibiting
disposal of waste tires in solid waste facilities and
providing exceptions thereto; providing that waste tires from remediation projects are not subject to tonnage limits, rates
and charges; creating a temporary tire disposal tax to fund
cleanup of waste tires and waste tire piles; providing for
expiration of tax; providing for collection of tax; providing
for administrative procedures; establishing a waste tire
cleanup fund; allowing payment of administrative expenses;
creating criminal and civil penalties for failure to collect
and remit tax; requiring a performance review by the committee
on government operations; requiring the state division of
environmental protection to establish a program to promote
proper cleanup and disposal of waste tires in the state;
providing for collection centers to accept certain waste tires
free of charge; expiring collection program and funding in two
thousand four; establishing liability for remediation costs
and requiring notice; providing for civil action and
foreclosure to recoup costs; requiring that all tire
retailers, tire recappers, tire haulers and remanufacturers,
waste tire processors and monofill operators be licensed by
the division; requiring every tire retailer to collect a fee
to fund remediation of tire piles; requiring purchasers to provide waste tires for new tires purchased or sign an
acknowledgment regarding proper disposal; providing certain
exceptions thereto; creating a waste tire tracking system;
requiring that tire retailers post signs provided by the
division; establishing certain prohibitions on waste tire
disposal; prohibiting persons from providing tires to non- licensed or permitted persons or facilities; creating a
business investment tax credit for waste tire processing
equipment; authorizing the tax commissioner to promulgate
legislative rules relating to the tax credit; establishing
criminal offenses for improper disposal of waste tires and for
failure to have a required license, permit or registration;
directing the division of environmental protection to
promulgate rules and providing guidelines for those rules;
authorizing public service commission to issue certificate of
convenience and necessity for hauling tires; making tire
haulers subject to the public service commission's safety
rules and jurisdiction; requiring bond; establishing time
limit for acting on application; and granting rule making
authority to the public service commission.
Be it enacted by the Legislature of West Virginia:
That section eight, article eleven, chapter twenty of the code of West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted; that chapter twenty-two of said be
amended by adding thereto a new article, designated article
fifteen-a; and that chapter twenty-four-a of said be amended by
adding thereto a new article, designated article two-a, all to read
as follows:
CHAPTER 20. NATURAL RESOURCES.
ARTICLE 11. WEST VIRGINIA RECYCLING PROGRAM.
§20-11-8. Prohibition on the disposal of certain items; plans
for the proper handling of said items required.
(a) Effective the first day of June, one thousand nine hundred
ninety-four, it shall be unlawful to deposit lead-acid batteries in
a solid waste facility in West Virginia; effective the first day of
June, one thousand nine hundred ninety-six, it shall be unlawful to
deposit tires in a solid waste facility in West Virginia except for
waste tires collected by the division as part of remediation
projects or other collection efforts in accordance with the
provisions of article fifteen-a, chapter twenty-two of this code:
Provided, That the division may deposit tires in solid waste
facilities only when there is no reasonable alternative available;
and effective the first day of January, one thousand nine hundred
ninety-seven, it shall be unlawful to deposit yard waste, including grass clippings and leaves, in a solid waste facility in West
Virginia: Provided, however, That such prohibitions do not apply
to a facility designed specifically to compost such yard waste or
otherwise recycle or reuse such items: Provided, however further,
That reasonable and necessary exceptions to such prohibitions may
be included as part of the rules promulgated pursuant to subsection
(c) of this section.
(b) No later than the first day of May, one thousand nine
hundred ninety-five, the solid waste management board shall design
a comprehensive program to provide for the proper handling of yard
waste and lead-acid batteries. No later than the first day of May
July, one thousand nine hundred ninety-four nine, a comprehensive
plan shall be designed in the same manner to provide for the proper
handling of tires.
(c) No later than the first day of August, one thousand nine
hundred ninety-five, the division of environmental protection shall
promulgate rules, in accordance with chapter twenty-nine-a of this
code, as amended, to implement and enforce the program for yard
waste and lead-acid batteries designed pursuant to subsection (b)
of this section. No later than the first day of August, one
thousand nine hundred ninety-four, the division of environmental protection shall promulgate rules, in accordance with chapter
twenty-nine-a of said code, as amended, to implement and enforce
the program for tires designed pursuant to subsection (b) of this
section.
(d) For the purposes of this section, "yard waste" means grass
clippings, weeds, leaves, brush, garden waste, shrub or tree
prunings and other living or dead plant tissues, except that, such
materials which, due to inadvertent contamination or mixture with
other substances which render the waste unsuitable for composting,
shall not be considered to be yard waste: Provided, That the same
or similar waste generated by commercial agricultural enterprises
is excluded.
(e) In promulgating the rules required by subsections (b) and
(c) of this section, yard waste, as described in subsection (d) of
this section, the division shall provide for the disposal of yard
waste in a manner consistent with one or any combination of the
following:
(1) Disposal in a publicly or privately operated commercial or
noncommercial composting facility.
(2) Disposal by composting on the property from which domestic
yard waste is generated or on adjoining property or neighborhood
property if consent is obtained from the owner of the adjoining or neighborhood property.
(3) Disposal by open burning where such activity is not
prohibited by this code, rules promulgated hereunder or municipal
or county codes or ordinances.
(4) Disposal in a publicly or privately operated landfill,
only where none of the foregoing options are available. Such
manner of disposal will involve only small quantities of domestic
yard waste generated only from the property of the participating
resident or tenant.
CHAPTER 22. ENVIRONMENTAL RESOURCES.
ARTICLE 15A. WASTE TIRE MANAGEMENT ACT.
§22-15A-1. Legislative findings.
The purpose of this act is to assure the proper disposal,
recycling or reuse of waste tires in West Virginia, by establishing
a comprehensive program designed to require proper management of
all waste tires and reclamation of existing waste tire piles. The
accumulation of used and waste tires constitutes a fire hazard
posing a threat to both air and water quality, and further creates
a potential health hazard by providing a habitat for disease
spreading mosquitoes. The high costs associated with remediating
existing waste tire piles have prevented the state from being able
to expediently undertake effective tire pile reclamation measures. Further, mechanisms must be in place to assure the citizens of this
state that in the future their waste tires and waste tires imported
from outside the state are properly disposed of, recycled or reused
in this state. Therefore, it is the intent of the Legislature to
promote and facilitate the recycling, reuse and proper disposal of
waste tires in this state by establishing mechanisms to ensure that
waste tires are properly collected and disposed of, recycled or
reused; facilitate the abatement of waste tire dumps and their
associated threats to public health; and to encourage investment in
tire recycling equipment and facilities. The Legislature intends
to regulate the generation, tracking and proper disposal of
motorcycle, automobile, light truck and other such tires. The
Legislature does not intend to regulate, through this article,
bicycle tires and other tires for vehicles propelled by human
power, large industrial off-road tires utilized for earth moving
operations.
§22-15A-2. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
(1) "Agricultural use" means the use of waste tires for
agricultural purposes as recognized by the division.
(2) "Division" means the division of environmental protection.
(3) "Monofill" means an approved solid waste facility where
waste tires are placed for the purpose of long term storage for
eventual retrieval for marketing purposes.
(4) "Motor vehicle dealer" means any business engaged in the
sale of new automobiles, trucks, trailers, motorcycles,
agricultural equipment, motorized recreational vehicles and
motorized industrial vehicles in the state of West Virginia.
(5) "Motor vehicle" means an automobile, truck, trailer,
motorcycle, agricultural equipment, motorized recreational vehicle
and motorized industrial vehicles:
Provided, That off road
industrial vehicles utilized in earth moving activities are
excluded.
(6) "New tire" means a tire which is not used or retreaded,
and is being sold on the market for the first time.
(7) "Remanufacture" means to make a usable product of value to
an end user, other than recapped tires, from waste tires.
(8) "Remediate or Remediation" means to remove all tires
located above grade at a site and may also include, at the
discretion of the division, the removal of other solid waste
incidental to the removal of tires at a site.
(9) "Retailer of new tires" means a person who engages in the retail sale of a new tire in any quantity for any use or purpose by
the purchaser other than for resale.
(10) "Tire" means a continuous solid or pneumatic rubber wheel
covering, which has a rim size of twelve inches or more in
diameter. Bicycle tires, other tires for vehicles propelled by
human power and off road vehicle tires utilized in earth moving
activities are not subject to the provisions of this article.
(11) "Tire collector" means a person who owns or operates a
site used for the storage, collection, or deposit of more than
fifty waste tires. A tire collection site is not a solid waste
facility even though the collection site may be located within the
permit area of a solid waste facility.
(12) "Tire derived fuel" means whole or processed waste tires
used as fuel or supplemental fuel.
(13) "Tire derived material" means any shredded, chipped,
crumb rubber or other tire material that has been processed from a
waste tire.
(14) "Tire hauler" means a person engaged in the business of
transporting waste tires for hire or consideration. Tire hauler
does not include a person who hauls waste tires generated by their
own business activity.
(15) "Tire processor or waste tire processor" means a person who owns, operates or otherwise engages in the processing of waste
tires by any means, including but not limited to, cryogenics,
pyrolysis, pyroprossing, cutting, splitting, shredding, chipping,
grinding or joining for the purpose of reuse, remanufacturing,
recycling, creating fuel or marketing of waste tires.
(16) "Tire processing site" means a site or any portion of a
site actively used to produce or manufacture raw material feed
stock or other usable materials from waste tires. Waste tire
processing facilities are not solid waste facilities even though
the processing site is located within the permit area of a solid
waste facility.
(17) "Used tires" means a tire that has been removed from a
wheel following a period of use and has been determined by its
owner to have reuse potential as a tire.
(18) "Waste tire" means a tire that is no longer suitable for
its original, intended purpose nor suitable for recapping, because
of wear, damage or defect.
(19) "Waste tire collection center" means a site where waste
tires are collected before being offered for recycling, disposal or
reuse.
§22-15A-3. Waste tires not subject to solid waste tipping fees;
disposal in solid waste facility prohibited; exceptions; permit and certificate of need not required; exceptions.
(a) Persons hauling, collecting, disposing or processing waste
tires are not responsible for any solid waste tipping fees imposed
by section five-a, article eleven, chapter twenty; section eleven,
article fifteen, chapter twenty-two, section four, article sixteen,
chapter twenty-two and section thirty, article four, chapter
twenty-two-c of this code.
(b) The disposal of whole tires in solid waste facilities is
prohibited except as authorized by section eight, article eleven,
chapter twenty and article two, chapter twenty-four of this code
and legislative rules promulgated thereunder. The receipt of waste
tires by a solid waste facility from division sponsored waste tire
remediation projects shall be excluded from the calculation of
monthly tonnage limits and from the rates and charges established
by the public service commission pursuant to article one, chapter
twenty-four of this code.
(c) Persons required to be licensed pursuant to section seven
of this article are not required to obtain a permit or certificate
of need pursuant to the requirements of article fifteen, chapter
twenty-two and article one, chapter twenty-four of this code unless
those persons also engage in activities otherwise regulated by
article fifteen, chapter twenty-two and article one, chapter twenty-four of this code.
(d) Persons utilizing whole waste tires or tire derived
material as raw material feed stock or in a beneficial application
are not required to obtain a solid waste facility permit pursuant
to article fifteen, chapter twenty-two or a certificate of need
pursuant to article two, chapter twenty-four of this code. Such
person shall obtain any permits otherwise required by articles
five, eleven and twelve, chapter twenty-two of this code. The
division shall propose rules on acceptable applications of whole
waste tires and tire derived material as raw material feed stock or
beneficial applications for legislative promulgation in accordance
with the provisions of article three, chapter twenty-nine-a of this
code.
§22-15A-4. Temporary tire disposal tax.
(a) There is hereby levied and imposed upon every sale of a
new tire by retailers of new tires and new motor vehicle dealers,
in addition to all other taxes and fees now imposed by law, a
temporary tax of two dollars on each new tire sold. The amount of
the tax shall be added to the sales price paid by the ultimate
consumer, and shall constitute a part of that price and be
collectable as such. For persons in the business of selling new
motor vehicles, this tax applies to the cost of tires on or with each vehicle at the time of sale. This temporary tax shall expire
and no longer be collected after the thirtieth day of June, two
thousand four.
(b) The temporary tire tax levied under this section shall be
collected by the tax commissioner in the same manner that the
consumers sales and service tax is collected under chapter eleven
of this code:
Provided, That the exemptions contained in chapter
eleven do not apply to the temporary tire tax. The provisions of
sections four, five, six, seven, eight, nine and ten, article nine,
chapter eleven of this code shall apply to the temporary tire tax.
(c) Each and every provision of the "West Virginia Tax
Procedure and Administration Act" set forth in article ten, chapter
eleven applies to the tax imposed by this section, except as may
otherwise be expressly provided in this section, with like effect
as if that act were applicable only to the taxes imposed by this
section.
(d) There is hereby created a special revenue account known as
the "Waste Tire Cleanup Fund". Except as herein provided, the
taxes collected pursuant to subsection (a) of this section shall be
deposited into the "Waste Tire Cleanup Fund." Seven percent of the
taxes collected pursuant to subsection (a) of this section may be
utilized by the division of environmental protection for the administration of the provisions of this article. One percent of
the taxes collected pursuant to subsection (a) of this section
shall be retained and used by the tax commissioner to carry out the
administrative responsibilities and duties associated with
collection and disbursement of the tax as set forth in this
article. The remaining taxes collected shall be used by the
division to eradicate the illegal waste tire piles in this state
and to establish and manage a tire collection program as set forth
in section five of this article. Expenditures are not authorized
from collections but are to be made only in accordance with
appropriation by the Legislature and in accordance with the
provisions of article three, chapter twelve of this code and upon
fulfillment of the provisions of article two, chapter five-a of
this code:
Provided, That for the fiscal year ending the thirtieth
day of June, two thousand, expenditures are authorized from
collections rather than pursuant to appropriation by the
Legislature. Any monies not utilized by the division and the tax
commissioner for the purposes set forth herein by the thirtieth day
of June two thousand four shall be transferred to the state general
revenue fund and the waste tire cleanup fund shall be dissolved.
(e) The joint committee on government operations shall,
pursuant to authority granted in article ten of chapter four of this code, conduct a preliminary performance review of the
division's compliance with the waste tire collection and cleanup
mandated in this article and whether it is appropriate to terminate
the temporary tire tax in the year two thousand four. In
conducting such preliminary performance review, the committee shall
follow the guidelines established in article ten, section ten,
chapter four of this code.
(f) The committee may direct that the focus of the preliminary
performance review be on a specific area of operation and may
direct further inquiry when necessary.
(g) The division shall file, by the first day of January the
first year of the waste tire cleanup program established by this
article and each ensuing year, an annual report with the joint
committee on government and finance providing details on the manner
in which the waste tire cleanup funds were expended for the prior
fiscal year.
§22-15A-5. State waste tire cleanup program.
(a) The division shall develop a method to promote cleanup and
proper disposal of waste tires throughout the state which shall
include at a minimum:
(1) Encouraging the actual cleanup of waste tires by citizens,
business and state and local governmental entities throughout the state;
(2) Establishing collection locations, including but not
limited to solid waste landfills and transfer stations, where
individuals, volunteer groups, state and local governmental
entities may drop off waste tires without charge; and
(3) Provide technical and financial assistance, as the
division deems necessary, to solid waste authorities and volunteer
groups to establish collection programs which accept waste tires
from households or cleanup projects free of charge.
(b) The division shall establish and implement a remediation
program which assures the removal and proper disposal of waste
tires illegally dumped in this state.
(c) The division may establish collection centers; enter into
agreements or contracts with governmental entities, private
business or a combination thereof to accept waste tires. All solid
waste landfills and transfer stations shall be collection centers
and shall designate an area for the collection and temporary
storage of waste tires unless specifically exempted by the
division.
(d) The collection program created herein and the funds
provided pursuant to section four of this article shall expire the
first day of July, two thousand four. Solid waste landfills an transfer stations may charge a disposal fee for waste tires not
collected as part of a division remediation program or cleanup
effort.
§22-15A-6. Remediation; liability for remediation and court costs.
(a) Any person who has prior or subsequent to the effective
date of this act illegally disposed of waste tires or has waste
tires illegally disposed on his or her property shall be liable
for:
(1) All costs of removal or remedial action incurred by the
division;
(2) Any other necessary costs of remediation including
properly disposing of waste tires and damage to adjacent property
owners; and
(3) All costs incurred in bringing civil actions under this
article.
(b) The division shall notify any person who owns real
property or rights to property where a waste tire pile is located
that remediation of the waste tire pile is necessary. The division
shall make and enter an order directing such person or persons to
remove and properly dispose of the waste tires. The division shall
set a time limit for completion of the remediation. The order
shall be served by registered or certified mail, return receipt requested, or by a law enforcement officer.
(c) If the remediation is not completed within the time limit,
or the person cannot be located, or the person notifies the
division that he or she is unable to comply with the order, the
division may expend funds, as provided herein, to complete the
remediation. Any amounts so expended shall be promptly repaid by
the person or persons responsible for the waste tire pile. Any
person owing remediation costs and or damages shall be liable at
law until such time as all costs and or damages are fully paid.
(d) Authorized representatives of the division have the right,
upon presentation of proper identification, to enter upon any
property for the purpose of conducting studies or exploratory work
to determine the existence of adverse effects of a waste tire pile,
to determine the feasibility of the remediation or prevention of
such adverse effects and to conduct remediation activities provided
for herein. Such entry is an exercise of the police power of the
state and for the protection of public health, safety and general
welfare and is not an act of condemnation of property or trespass
thereon. Nothing contained in this section eliminates any
obligation to follow any process that may be required by law.
(e) There is hereby created a statutory lien upon all real
property and rights to the property from which a waste tire pile was remediated for all reclamation costs and damages incurred by
the division. The lien created by this section shall arise at the
later of the following:
(1) The time costs are first incurred by the division; or
(2) The time the person is provided, by certified or
registered mail, or personal service, written notice as required by
this section.
The lien shall continue until the liability for the costs or
judgment against the person is satisfied.
(f) Liens created by this section shall be duly recorded in
the office of the clerk of the county commission in the county
where the real property is located, be liens of equal dignity, rank
and priority with the lien on such premises of state, county,
school and municipal taxes for the amount thereof upon the real
property served. The division shall have the power and authority
to enforce such liens in a civil action to recover the money due
for remediation costs and damages plus court fees and costs and
reasonable attorney's fees.
(g) The division may foreclose upon the premises by bringing
a civil action, in the circuit court of the county where the
property is located, for foreclosure and an order to sell the
property to satisfy the lien.
(h) Any proceeds from any sale of property obtained as a
result of execution of a lien or judgment under this section for
remediation costs, excluding costs of obtaining judgement and
perfecting the lien, shall be deposited into the general revenue
fund of the state treasury.
(i) The provisions of this section do not apply and no lien
may attach to the right-of-way, easement or other property interest
of a utility, whether electric, gas, water, sewer, telephone,
television cable or other public service unless the utility
contributed to the illegal tire pile.
§22-15A-7. Licensing and manifest requirements.
(a) No person may operate as a retailer of new tires, tire
remanufacturer, waste tire processor, monofill operator, tire
hauler or other business that sells, transports, stores, disposes
or process waste tires in this state without obtaining a license
from the division. The purpose of this license is to assure that
all businesses participating in the flow of tires from new to waste
tires are identified and comply with the provisions of this
article.
(b) Each person licensed pursuant to this section shall
document the removal, transportation and proper disposal of all
waste tires in this state using a manifest form to be provided by the division. The manifest form requirements shall be incorporated
in the rules promulgated under section twelve of this article. The
division, at a minimum, shall require the manifest form to include
such information as the name, physical address, mailing address,
county and telephone number of the licensee and other specific
information as required to track waste tires. The top original of
the manifest shall be kept by the tire retailer or other
originating licensee at the physical address from where the waste
tires were originally transported. The tire retailer or other
originating licensee must receive the completed manifest from the
tire hauler within sixty days after the waste tires were
transported off-site. The tire retailer or other originating
licensee shall notify the division of any tire hauler or other
entity that fails to complete the manifest, alters the tire
retailer's portion of the manifest or fails to return the manifest
within three months after the off-site transportation. The second
original of the manifest shall be kept at the tire hauler's
physical address. The third original of the manifest shall be kept
at the waste tire processor's physical address. All manifests
shall be kept on site for a period of three years. Any authorized
representative of the division may, at reasonable times, enter onto
the licensed site to inspect manifests. The licensee shall submit a copy of the manifests to the division upon request from the
division.
(c) All licensees shall submit an annual report to the
division setting forth the quantity of tires disposed, processed,
remanufactured, recycled or otherwise beneficially reused.
§22-15A-8. Requirements for retail sale of tires.
(a) Except as otherwise provided in subsection (b) of this
section, each retailer is required to accept one tire of comparable
size for each new tire sold at retail. The retailer may charge a
disposal fee to cover the actual costs of lawful waste tires
disposal. No retail tire dealer licensed by the division may
deliver any waste tire, or part thereof, to a person not authorized
by the state of West Virginia to transport or accept waste tires.
(b) Any person purchasing a new tire from a retailer must
provide a used or waste tire for each tire purchased or sign a
waiver, provided to the tire retailer by the division,
acknowledging that he or she is retaining the waste tire and that
he or she is legally responsible for proper disposal of each tire
retained. These forms are to be kept by the retailer in the same
manner as the tire tracking forms provided for in section seven of
this article. If the tire purchaser returns to the tire retailer
with a signed form given to the purchaser by that retailer, the retailer must accept up to the total number of comparable size
tires as previously retained by the purchaser:
Provided, That
persons having winter tires changed or buying new winter tires and
keeping usable summer tires for later installation are not required
to provide a used or waste tire, or sign a waiver, or pay the fee
authorized by this section.
(c) Each tire retailer shall post in a conspicuous place a
written notice, provided by the division, that bears the following
statements:
(1) "State law requires us to accept your (old) waste tires
for recycling or proper disposal if you purchase new tires from
us."
(2) "State law requires us to charge you a tax of $2.00 per
tire to fund a program to cleanup illegally disposed waste tires
even if you do not leave your tires with us."
(3) "Recycle your (old) waste tires."
(4) "It is a crime to burn, bury or throw away waste tires
without authorization and or permits from the Division of
Environmental Protection."
This notice must be at least eight and one-half inches wide
and eleven inches high.
§22-15A-9. Prohibitions on waste tire disposal.
(a) No person, except those persons who have received and
maintain a valid permit or license from the state for the operation
of a solid waste facility, waste tire monofill, waste tire
processing facility, or other such permitted activities, shall
accumulate more than one hundred waste tires without obtaining a
license or permit from the division.
(b) No person shall dispose of waste tires in or upon any
public or private land, any site or facility other than a site or
facility which holds a valid permit issued by the division for such
disposal or usage.
(c) No person shall knowingly transport or knowingly allow
waste tires under his or her control to be transported to a site or
facility that does not have a valid permit or license to accept
waste tires.
(d) No person shall engage in the open burning of waste tires.
§22-15A-10. New business investment tax credit.
(a) For tax years beginning on or after the first day of
January, one thousand nine hundred ninety-nine, an investment tax
credit is hereby created to encourage recycling, reuse or
remanufacturing of whole waste tires or beneficial use of processed
tires. A total investment tax credit may be applied for in an
amount equal to ten percent of the cost of the equipment acquired through either purchase, lease purchase or capital purchase and
used at a processing site in the reuse, remanufacturing or
recycling, but not recapping, of whole waste tires or beneficial
use of processed tires in this state. The tax credit herein
created is for ten percent of the total purchase price of the
equipment excluding financing and set up costs. The tax credit
allowed under this section may be credited against the taxpayer's
liability for business franchise corporate net income tax or for
personal income tax as applicable. The tax credit may be credited
against the taxpayer's tax liability for the taxable year in which
the equipment is put in service. If the amount of the tax credit
exceeds the taxpayer's tax liability for the taxable year, the
amount of the credit which exceeds the taxpayer's tax liability for
the taxable year may be carried forward to the succeeding taxable
years until used in full, or until forfeited:
Provided, That tax
credits may not be carried forward beyond four taxable years and
may not be carried back to prior taxable years. Any tax credit
remaining after the fifth taxable year is forfeited.
(b) In order to qualify for a tax credit under this section,
a taxpayer must:
(1) Be engaged in a business in West Virginia of recycling,
reusing or remanufacturing waste tires or processing waste tires for an end market;
(2) Purchase equipment and use it in this state for the
purpose of recycling, reusing or remanufacturing of waste tires, or
processing of waste tires for reuse; and
(3) Demonstrate that at least ten percent of the waste tires
reused, recycled, remanufactured or processed each year were
generated in West Virginia or show proof that a reasonable effort
was made to use waste tires from West Virginia but was not possible
because of cost or availability.
(c) The investment tax credit created herein shall be
available to qualified taxpayers until the tax year beginning on
the first day of January, two thousand five.
(d) The state tax commissioner shall propose rules for
legislative promulgation pursuant to chapter twenty-nine-a of this
code regarding the applicability, method of claiming the credit,
the documentation necessary to claim the credit, and any other
requirements necessary to effectuate the purposes and intent of
this section.
(e) The division may disclose information to the state tax
commissioner as needed to assist the commissioner with collection,
enforcement and audit duties required by this act.
22-15A-11. Penalties.
(a) Any person who disposes of ninety nine or less tires at
any facility or location not approved for tire disposal in
accordance with the provisions of this article is guilty of a
misdemeanor, and upon conviction thereof shall be fined not more
than one thousand dollars, or incarcerated at a county or regional
jail for not more than sixty days, or both. Any person who
disposes of one hundred or more tires at any facility or location
not approved for tire disposal in accordance with the provisions of
this article is guilty of a felony, and upon conviction thereof
shall be fined not more than fifty thousand dollars, or imprisoned
at a state correctional facility for not less than one year nor
more than five years, or both.
(b) Notwithstanding the provisions of subsection (a) any
person who acts as a tire retailer, hauler or processor without a
permit or license is guilty of a misdemeanor, and upon conviction
thereof, shall be fined not more that five thousand dollars, or
incarcerated at a county or regional jail not more than sixty days,
or both.
(c) Any licensee who violates any provision of this article is
subject to a civil administrative penalty, to be levied by the
division, not to exceed five thousand dollars for each violation.
Any funds collected as a civil administrative penalty shall be deposited in the solid waste enforcement fund established pursuant
to section eleven, article fifteen of this chapter. The division
may also revoke or suspend any license in accordance with the
administrative procedures contained in article five, chapter
twenty-nine-a of this code.
(d) The civil penalty and license suspension or revocation
authorized in subsection (c) of this section may be appealed in the
manner provided in article fifteen, chapter twenty-two of this
code.
(e) Nothing herein shall prohibit or limit the division from
enforcing any and all applicable solid waste statutes and rules
when violations of other statutes or rules are discovered during
the course of a remediation project.
§22-15A-12. Rulemaking.
(a) No later than the first day of August, one thousand nine
hundred ninety-nine, the division shall promulgate emergency rules
and propose rules for promulgation by the Legislature, in
accordance with article three, chapter twenty-nine-a of this code,
necessary to carry out the provisions of this act. The rules
shall:
(1) Set standards for waste tire processing facilities and
associated waste tire sites, waste tire collection centers, waste tire collectors, and end users such as tire derived fuel
facilities.
(2) Establish limits, below which licenses are not required,
for storage of tires on the premises of tire retreading businesses,
tire retailers serving as waste tire collection centers, and
businesses that, in the ordinary course of business, remove tires
from motor vehicles including, but not limited, to salvage yards.
(3) Establish criteria to assure that tires are properly
collected, stored and used in a manner which protects public health
and safety at the following businesses and business locations: (i)
The premises of tire retailers in the area where tires are sold and
stored; (ii) the premises of a tire retreading business; (iii) any
site where waste tires are stored for use in road surfacing and
construction of embankments; (iv) business premises where tires are
removed from motor vehicles; and (v) any other such business where
waste tires are accumulated or used.
§22-15A-13. Authority of commissioner of bureau of public health.
Although the division is primarily responsible for the
permitting and regulating of waste tires, the commissioner of the
bureau of public health may enforce the public health laws over
solid waste management laws when an imminent and substantial
endangerment to the public health is declared by the commissioner.
CHAPTER 24A. MOTOR CARRIERS OF PASSENGERS
AND PROPERTY FOR HIRE.
ARTICLE 2A. TRANSPORTERS OF WASTE TIRES BY MOTOR VEHICLE.
§24A-2A-6. Certificate of authority to operate as a motor carrier
in the transportation of used tires; requiring bond; rates and
charges for motor carriers, solid waste facilities and tire
collection centers.
(a) No person may engage in the transportation of waste tires
for compensation unless the person possesses a certificate of
convenience and necessity from the public service commission. Such
vehicles and their operators shall be subject to the requirements
of this article, article fifteen-a, chapter twenty-two of this
code, vehicle registration requirements and safety rules
promulgated by the public service commission. The requirement to
obtain a certificate of convenience and necessity to operate as a
motor carrier in the transportation of used tires does not apply to
persons who currently possess a certificate of convenience and
necessity pursuant to articles two or three of this chapter.
(b) The commission shall require each common carrier or
contract carrier by motor vehicle in the transportation of waste
tires to post a five thousand dollar bond as surety for compliance
with the provisions of this article and article fifteen-a, chapter twenty-two of this code.
(c) The commission shall not exercise rate jurisdiction over
carriers registered pursuant to this article.
(d) The commission may not establish exclusive territories for
motor carriers in the transportation of waste tires but such
carriers may operate in any or all parts of the state. Nor shall
anything in this article be construed to limit the operating
territory or rights of a motor carrier possessing a certificate of
convenience and necessity or permit pursuant to articles two or
three of this chapter.
(e) The commission shall issue or deny a certificate of
convenience and necessity under this article within ninety days of
receipt of a complete application. The commission is specifically
authorized to issue temporary authority to operate pending final
decision on the application contemplated in this article.
§24A-2A-2. Reporting requirements.
Each common carrier or contract carrier by motor vehicle
authorized to haul tires pursuant to this article or articles two
or three of this chapter shall submit an annual report to the
division of environmental protection including the name, address
and telephone number of the carrier, the quantity and location of
waste tires collected within this state and the quantity and location where the tires were deposited.
§24A-2A-3. Rulemaking.
The commission shall promulgate rules as needed to effectuate
the purposes of this section.
Note: The purpose of this bill is to establish a program to
manage waste tires, which includes cleanup of illegal waste tire
piles, create a temporary tax to fund the cleanup, provide a tax
incentive for the purchase of equipment for reusing waste tires and
establish a regulatory program to track the flow of waste tires in
the state.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added. Where new articles have been added there are no strike- throughs or underscoring.