Every owner or operator of a solid waste transfer
facility shall pay to the Township of Upper Merion a solid waste tonnage
tax of $1.50 per ton or fraction thereof of solid waste or trash delivered
or deposited at such facility. Said tax shall be paid to the Township
monthly by the last day of the month following the month for which
payment is made.
Each owner or operator of a solid waste or trash
transfer facility shall file a return on a form provided by the Township,
on or before the payment date, that sets forth the volume and weight
of trash delivered or deposited at the facility for the previous month.
The return shall be filed and the tax shall be paid to the Tax Administrator
designated by the Township Manager of Upper Merion. The Tax Administrator
shall provide a receipt to the person paying the tax. The receipt
shall set forth the amount received and the manner in which the amount
was applied to interest, penalties and taxes due.
Each owner or operator shall keep a record by
weight of all solid waste received, deposited or delivered at and
removed or transferred from such facility, in sufficient detail to
show the solid waste or trash received, delivered or deposited at
and removed or transferred from the facility on a daily basis. All
such records shall be made available to the Township Tax Administrator
and other township personnel upon request.
The township shall have the power to inspect
the operation of solid waste trash transfer at any time in order to
ascertain the volume and weight of solid waste delivered, received,
deposited or dumped at and the volume and weight of solid waste transferred
or removed from such facility and the facility's compliance with applicable
laws, regulations and ordinances.
The taxes collected pursuant to §
149-58 above shall be used by the Township for one or more of the following purposes:
A. Police protection made necessary by the existence
of the transfer facility, including, without limitation, increased
traffic safety patrols because of truck activity.
B. Increased fire protection with respect to the trash
transfer facility.
C. The maintenance and care of township roads affected
by traffic to and from the transfer facility.
D. The costs of enforcement, inspection and monitoring
of the facility, with respect to all applicable laws, codes and ordinances,
including without limitation the cost of personnel and legal assistance
needed to carry out such enforcement, inspection and monitoring efforts.
E. The cost of improvement of the environment, including
preservation and improvement of parks and recreation facilities within
the Township so as to counterbalance the effect of the Township facility's
operation.
The tax levied pursuant to this article shall
be due and payable on the date on which the taxpayer is required to
file a return as set forth above, and if the same is not paid on said
date, a penalty of 10% of the tax due shall be added thereto, plus
interest of 1.25% of the tax due for each month or fractional part
thereof from the day they are due and payable until paid.
[Amended 12-31-1991 by Ord. No. 91-593]
A. Any owner or operator of a solid waste transfer facility who shall conduct, transact or engage in any business subject to the tax imposed by this article who shall fail to file a tax return as required by the provisions of this article or any person who shall willfully file a false return or any person who shall fail, neglect or refuse to comply with any other term or provision of this article shall, upon summary conviction, be sentenced to pay a fine as set forth in Ch.
1, General Provisions, Art.
III, General Penalty Provisions, and costs, which shall be collected as like fines or penalties are now by law collectible. Upon judgment against any person by summary conviction or by proceedings by summons on default of the payment of the fine or penalty imposed and the costs, the defendant may be sentenced and committed to the county jail for a period not exceeding 30 days. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article. Notwithstanding the foregoing, in the exercise of the powers contained herein, the Township may institute appropriate proceedings in courts of equity to enforce any of the provisions of this article.
B. Each day on which any person violates the Article
will be considered as a new and separate offense and punishable as
such.
Any information gained by the Tax Administrator
or any other official, agent or employee of the Township as a result
of any returns, investigations, hearings or verifications required
or authorized by this article shall be confidential, except in accordance
with proper judicial order or as otherwise provided by law.
This Ordinance is enacted under the authority
of the Second Class Township Code, Act of May 1, 1933, P.L. 103, 53
P.S. § 65101 et seq., and the Local Tax Enabling Act, Act
of December 31, 1965, P.L. 1257, No. 511, as amended, 53 P.S. § 6901
et seq. It is the legislative intent of the Board of Supervisors to
regulate trash transfer facilities only to the extent permitted by
the Solid Waste Management Act, Act of July 7, 1980, P.L. 380, as
amended, 35 P.S. § 6018.101 et seq.
Nothing in this article shall be deemed to affect
any suit or proceeding pending in any court or any rights acquired
or liability incurred or any permit issued or any cause or causes
of action existing prior to the adoption of this article.