[Adopted 12-1-1987 by Ord. No. 87-528]
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.
A.
The Tax Administrator shall receive payment of the
taxes, penalties and interest imposed by this article. It shall be
his duty to keep a record showing the amount received by him from
each person paying the tax and the date of such payment and to provide
a report of this information monthly to the Board of Supervisors.
When crediting any payment that is less than the total amount of interest,
penalties and tax due, the Tax Administrator shall first apply any
sum received to outstanding interest, then to any outstanding penalties,
and any remaining amounts received shall be applied to taxes due.
B.
The Tax Administrator and his duly appointed deputies
shall recommend to the Board of Supervisors of Upper Merion Township
rules and regulations relating to any matter pertaining to the collection,
administration and enforcement of this article, including provision
for the examination and correction of returns and payments alleged
or found to be incorrect, or as to which an overpayment is claimed,
or found to have occurred, and charged with enforcing the provisions
of this article and any rules and/or regulations promulgated pursuant
hereto.
C.
If any taxpayer or supposed taxpayer neglects or refuses
to make a return or if, as a result of an investigation by the Tax
Administrator or his duly appointed deputy, a return is found to be
incorrect, then in such case the Tax Administrator or his duly appointed
deputy shall assess the taxpayer or supposed taxpayer the tax due
on such an amount of whole or gross tonnage as said Tax Administrator
or his deputy deems reasonable and appropriate and determine any penalties
or interest due. In all such cases of assessment, the Tax Administrator
or his duly appointed deputy shall give the taxpayer assessed a notice
in which shall be stated the amount of the tax imposed or levied,
as well as any penalties or interest assessed.
D.
If any taxpayer neglects or refuses to pay any tax
due after filing a return, the Tax Administrator or his duly appointed
deputy shall assess said taxpayer the tax due and determine any penalties
or interest due. In all such cases of assessment, the Tax Administrator
or his duly appointed deputy shall give the taxpayer assessed a notice
in which shall be stated the amount of the tax due as well as any
penalties or interest assessed.
E.
The Taxpayer shall maintain such records and books
of account as will enable him to make a true and accurate return in
accordance with the provisions of this article. Such accounts and
records must disclose in detail the gross tonnage and other data pertaining
to the taxpayer's volume of business and must be sufficiently complete
to enable the Tax Administrator or his deputies to verify all transactions.
The Tax Administrator or his deputies are hereby authorized to examine
the books, papers and records of any person or persons subject to
or exposed to the tax imposed by this article, in order to verify
the accuracy of the return made or, if no return was made, ascertain
the tax due.
F.
Any person aggrieved by any decision of the Tax Administrator
shall have the right to appeal to the Court of Common Pleas, as in
other cases.
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.
A.
The Tax Administrator or his duly appointed deputy
or the Township Solicitor shall have the power in the name of the
Township to collect unpaid taxes, interest and penalties from the
persons owing such taxes, interest and penalties by institution of
a civil action or other appropriate remedy.
B.
If for any reason the tax is not paid when due and
suit is brought for the recovery of any such tax, the person liable
therefor shall, in addition, be liable for the costs of collection
and interest and penalties herein imposed.
C.
The Tax Administrator or his duly appointed deputy
or the Township Solicitor in case of the neglect or refusal of any
person to make payment of the amount of tax due shall have the power
after two months from the date of the tax notice to levy the amount
of such tax, any penalty due thereon and costs, not exceeding costs
and charges allowed constables for similar services, by distress and
sale of the goods and chattels of such delinquent taxpayer, wherever
situate or found, upon giving at least 10 days' public notice of such
sale by posting 10 written or printed notices and by one advertisement
in a newspaper of general circulation published in the county.
D.
The Tax Administrator or his duly appointed deputy
shall have power to report all persons who have neglected or refused
to pay the amount of tax due to the Township Solicitor who shall file
a municipal claim in the office of the Prothonotary of Montgomery
County against each such taxpayer in the amount of the tax due and
any penalties or interest accrued.
E.
The Tax Administrator or his duly appointed deputy
shall have the power to revoke the business privilege license of any
person who shall fail or refuse to file a return as required by this
article or who shall fail or refuse to pay any taxes, interest or
penalty due.
F.
In addition to the above remedies, the Tax Administrator
or his duly appointed deputy or the Township Solicitor shall have
power to recover unpaid taxes as other debts of like amount are now
by law recoverable.
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.
