[Adopted 7-14-1987 by Ord. No. 493, approved 7-14-1987 (Ch. 140, Art. VI, of the 1975 Code)]
This article shall be known as the "Solid Waste Processing Tax Ordinance."
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, unless the context clearly indicates a different meaning:
- The Borough of Bridgeport.
- The person appointed by the Borough to collect the tax levied hereby.
- Every individual, partnership, association, corporation, governmental body, agency or other entity carrying on a landfill, a trash transfer station, mass burn facility or other solid waste processing facility or leasing or using land for such purposes within the geographical boundaries of the Borough of Bridgeport.
- SOLID WASTE DISPOSAL TRANSACTION
- The deposit, storage, accumulation, processing, disposal or placement of material by a user in a landfill, trash transfer station, mass burn facility or other solid waste processing facility, measured in tons of material.
- SOLID WASTE MATERIAL
- Includes garbage, rubbish, trash, waste materials, ash, fly ash, refuse, soil, sludge or other recoverable or nonrecoverable material.
- SOLID WASTE PROCESSING
- The means by which solid waste material is accumulated, stored, treated, recovered, dumped, buried, sold or otherwise disposed of.
- The charge levied hereby upon each and every user for each and every solid waste disposal or processing transaction at the rate of $1 for each ton of material processed, dumped or disposed of.
- Every person or individual, partnership, association, corporation, governmental body, agency or other entity delivering solid waste material to a landfill, trash transfer station, mass burn facility or other solid waste processing facility within the geographical confines of the Borough of Bridgeport for solid waste processing or disposal.
For the period beginning January 1, 1987, and ending December 31, 1987, and continuing from January 1 to December 31 of each and every year on a calendar-year basis thereafter, without annual reenactment, a tax for general revenue purposes is hereby levied against each and every operator for each and every ton of solid waste processed within the Borough of Bridgeport at the rate of $1 per ton of material processed.
For each and every solid waste disposal transaction, the operator shall add the tax levied hereby to the consideration charged or allocated under any oral or written contract and shall obtain payment of said tax from the user for allowance of the processing of solid waste within the Borough, and the fact of the allowance of the processing and the fact of the collection of the consideration shall conclusively presume the collection of the tax.
On or after the effective date of this article, it shall be unlawful for any operator to conduct, continue to conduct or thereafter to begin to conduct any solid waste processing facility within the Borough unless a waste processing registration certificate shall have been issued to the operator and unless the tax imposed herein is accounted for in accordance with the provisions of this article.
Every operator desiring to continue to conduct or to begin to conduct any solid waste processing facility within the Borough shall be required to file annually with the Collector an application for a registration certificate or certificates for each such facility. Every application for the certificate or certificates shall be made upon a form prescribed and furnished by the Collector and authorized by the Borough. Such application shall set forth the name under which the applicant conducts the solid waste processing facility and the location of the place of the facility, the size of the facility, an estimate of the annual number of tons of material which will be processed at the facility and other pertinent information as may be required by the Collector. If the applicant has or intends to have more than one place of operation within the Borough, the application shall state the required information with respect to each and every place of operation. If the applicant is other than an individual, the names and addresses of the principal officers thereof and any other reasonable information required by the Collector shall be stated in the application. The application shall be signed and sworn to by the applicant, verified by oath or affirmation.
Upon a proper application being made, the Collector shall charge a registration and certificate fee annually as set by resolution of Borough Council from time to time for each certificate, which fee shall be paid by the applicant; upon the payment of which the Collector shall grant and issue to the applicant a solid waste processing facility registration certificate for each place of operation set forth in the application. The registration certificate shall not be assignable, shall be valid only for the person and/or operator in whose name it is issued and shall be valid only for the conduct of solid waste processing at the place designated therein. The registration certificate shall be conspicuously displayed at all times at the place for which issued.
[Amended 12-13-1988 by Ord. No. 505, approved 12-13-1988]
Editor's Note: This ordinance removed specific fees from the Borough's Code; the current fees resolution of the Borough is on file in the office of the Borough Secretary.
Each operator shall maintain, separately with respect to each premises for which a solid waste processing facility registration certificate has been issued, complete and accurate records of all transactions, the amount of consideration received from all transactions and the total amount of tax collected on the basis of such consideration. These records shall be kept on a uniform daily basis. Each operator shall issue to the person paying the consideration written evidence of the transaction as may be prescribed by regulations adopted by the Collector.
As to all solid waste processing conducted on a contract basis, each operator shall maintain a record of relevant data adequately describing each transaction for the calculation of the proper tax. Records shall be made at the time of the transaction, shall be kept in chronological order and shall be maintained for a period of not less than five years.
Each operator shall afford the Collector and his designated agents and employees access to all such records at all reasonable times and shall provide verification of those records as the Collector may require. The Collector and his agents are hereby authorized at reasonable times and in a reasonable manner to examine the books, papers and records of any operator in order to verify the accuracy of any return made hereunder.
If no return has been made, if a false return has been made, if the operator's records are not properly made or kept or if the operator or anyone under his control in any way obstructs an orderly audit or investigation relating to the determination of the proper tax due, then the Collector may make such assessment of the amount reasonably determined to be the proper tax due, may add a liquidated damage assessment of up to 100% of the proper tax and may assess the tax and liquidated damage assessment against the operator, which assessment shall be in addition to any other remedies hereunder.
Each operator, in collecting the tax, shall do so as the agent and trustee for the Borough, under the provisions and for the purposes set forth herein. Each operator shall, on forms prescribed by the Collector, file with the Collector by the 15th day of each month, returns on all transactions of the operator in the preceding calendar month. With such filing, the operator shall pay to the Collector all taxes due hereunder for each preceding month, such taxes due being the full tax that the operator has charged hereunder on each solid waste processing transaction.
Any information gained by the Collector, his agents or any official or agent of the Borough pursuant to the administration of this article shall be confidential and shall not be disclosed except for official purposes or in accordance with the proper judicial order or for the purpose expressly authorized by this article.
The Collector is hereby authorized to accept payment under protest of any taxes claimed by the Borough in any case, whether the taxpayer disputes the validity or the amount of the Borough's claim to the tax. If it is thereafter judicially determined that the Borough has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.
All taxes, assessments, penalties and interest due from an operator under this article shall be paid to the Collector. Any operator who fails to file a proper report as due or fails to make proper payment as due shall be subject to a penalty of an additional 10% of the amount of the tax and, in addition thereto, shall pay interest on the unpaid tax at the rate of 1% per month or fraction thereof from the due date. Such penalties and interest shall be in addition to any other penalties prescribed herein.
[Amended 3-14-1989 by Ord. No. 507, approved 3-14-1989]
Any person who violates any provision of this article, or any regulations adopted pursuant thereto shall, upon conviction thereof before any Magisterial District Judge, be subject to a fine not exceeding $1,000 and, in default thereof, shall be imprisoned for a period not to exceed 30 days. Each violation shall constitute a separate offense. The penalties prescribed herein shall be in addition to all other liabilities imposed under any other provisions hereof.