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:
COLLECTOR
The person appointed by the Borough to collect the tax levied
hereby.
OPERATOR
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.
TAX
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.
USER
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.
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.