As used in this article, unless the context clearly indicates
a different meaning, the following words shall have the meanings described
as follows:
CUBIC YARD
A mathematical measurement of the volume of residual waste
deposited on realty during a taxable period. One cubic yard equals
27 cubic feet.
DISPOSAL
The incineration, deposition, injection, dumping, spilling,
leaking or placing of solid waste into or on the land or water in
a manner that the solid waste or a constituent of the solid waste
enters the environment, is emitted into the air or is discharged to
the waters of the commonwealth.
FACILITY
All land, structures and other appurtenances or improvements
where municipal or residual waste disposal or processing is permitted
or takes place or where hazardous waste is treated, stored or disposed.
LANDFILL
Any facility that is designed, operated or maintained for
the disposal of municipal, residual or hazardous waste, whether or
not such facility possesses a permit from the Department under the
"Solid Waste Management Act." The term shall not include any facility that is used exclusively
for the disposal of construction/demolition waste or sludge from a
sewage treatment plant or water supply treatment plant.
OPERATOR
A person engaged in solid waste processing or disposal. Where
more than one person is so engaged in a single operation, all persons
shall be deemed jointly and severally responsible for compliance with
the provisions of this article.
PERSON
Any individual, partnership, corporation, association, institution,
cooperative enterprise, municipal authority, federal government or
agency, state institution and agency (including, but not limited to,
the Department of General Services and the State Public School Buildings
Authority), or any other legal entity whatsoever which is recognized
by law as the subject of rights and duties. In any provision of this
article prescribing a fine, imprisonment or penalty or any combination
of the foregoing, the term "person" shall include the officers and
directors of any corporation or other legal entity having officers
and directors.
RESIDUAL WASTE
A.
Any garbage, refuse, other discharged material or other waste,
including solids, liquids, semisolids or contained gaseous material
resulting from industrial, mining and agricultural operations and
any industrial, mining or agricultural water supply treatment facility,
wastewater treatment facility or air pollution control facility, provided
that it is not hazardous.
B.
The term shall not include coal refuse as defined in the Act
of September 24, 1968 (P.L. 1040, No. 318), known as the "Coal Refuse
Disposal Control Act." The term shall not include treatment sludge from coal
mine drainage treatment plants, disposal of which is being carried
on pursuant to and in compliance with a valid permit issued pursuant
to the Act of June 22, 1937 (P.L. 1987, No. 394), known as the "Clean
Streams Law."
SOLID WASTE
Any waste, including, but not limited to, municipal, residual
or hazardous wastes, including solid, liquid, semisolid or contained
gaseous materials. The term does not include coal ash or drill cuttings.
TONNAGE
A measurement by weight of residual waste deposited on realty
during a taxable period. One ton is equal to 2,000 pounds.
Each owner shall maintain, separately with respect to each parcel
of realty so used for the disposal of residual waste, complete and
accurate records of disposal tonnage and/or cubic yards included in
the aforesaid report. Each owner shall allow the Collector or his
designated employees and agents access to all such records and evidence
at all reasonable times and shall provide verification of the same,
as the Collector may require. The Collector, his employees or agents
designated by the Collector are hereby authorized to examine the books,
papers and records of each owner in order to verify the accuracy of
any return made or, if no return has been made, to ascertain the tax
due.
Any information gained by the Collector, his agent or any other
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 proper judicial order
or for purposes expressly authorized by this article.
The Collector is hereby authorized to accept payment under protest
of any tax claim by the Borough in any case where the taxpayer disputes
the validity of the amount of the Borough's claim to tax. If
it is thereafter judicially determined that the Borough has been overpaid,
the determined amount of the overpayment shall be refunded to the
owner.
The Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this article which
remain unpaid. If, for any reason, any tax is not paid when due, a
penalty of 10% of the face amount due shall be added to the principal,
and interest at the rate of 10% per annum shall be due on the amount
of the unpaid tax. The tax may be collected by any method provided
by law applicable for the collection of delinquent taxes and municipal
liens. Any tax unpaid on its due date shall be a lien on the realty
as of the date due. Additionally, the owner shall be liable for all
costs of collection and for any reasonable attorneys' fees permitted
or authorized by law.
[Amended 3-16-1999 by Ord. No. 1094]
Any person failing to file a return or to keep the required
records or to permit the inspection of said records when demanded
by the Borough that are required by the provisions of this article
shall, upon conviction thereof, be sentenced to pay a fine of not
more than $600, plus costs, and, in default of payment of said fine
and costs, to a term of imprisonment not to exceed 30 days. Each failure
to file a return after demand and each refusal to maintain records
and/or to permit examination of records after demand shall constitute
a separate daily offense under this section.
This article shall become effective 30 days from the date of
enactment, but the tax rate shall be retroactive to October 1, 1995,
and shall continue year to year on a calendar-year basis without annual
reenactment, unless the rate of the tax is subsequently changed.