[Adopted 10-17-1995 by Ord. No. 1046 (Ch. 24, Part 9, of the
1999 Code of Ordinances)]
As used in this article, unless the context clearly indicates
a different meaning, the following words shall have the meanings described
as follows:
A mathematical measurement of the volume of residual waste
deposited on realty during a taxable period. One cubic yard equals
27 cubic feet.
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.
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.
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."[1] 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.
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.
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.
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.
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."[2] 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."[3]
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.
A measurement by weight of residual waste deposited on realty
during a taxable period. One ton is equal to 2,000 pounds.
A.
Imposition. A tax for general revenue purposes is hereby levied upon
the owner or owners upon whose land residual waste is deposited within
the Borough of West Mifflin. If the facility is located within more
than one municipality, the tax shall be proportioned in accordance
to the percentage of permitted area located in the Borough of West
Mifflin. The rate of tax is as follows:
(1)
Amount. The tax rate shall be $1 per ton of weighed residual waste
or $1 per three cubic yards of volume measured of residual waste,
whichever measurement is applicable, calculated on all residual waste
received at the facility or the residual waste landfill realty located
within the Borough of West Mifflin, Allegheny County, Pennsylvania.
B.
No person shall engage in the business of operating a residual waste
landfill or shall cause or allow the disposal of residual waste on
his property without complying with all of the provisions of this
article and paying the tax hereby levied.
A.
Each owner, upon forms prescribed by the Collector, shall file, on
or before April 15, July 15, October 15, and January 15 for the three
months ending the last day of March, June, September and December,
a return showing disposal tonnage and/or cubic yards of volume measured
of residual waste received at the facility or on the realty during
the respective three-month period ending on the last day of March,
June, September and December of the current tax year. At the time
of filing the return, the owner shall file with the Collector copies
of reports of residual waste dumping and file with the Commonwealth
of Pennsylvania, Department of Environmental Protection, or any other
appropriate regulatory agency, as the case may be. At the time of
filing the return, the owner shall pay to the Collector all taxes
due for the period to which the return applies.
B.
Any person who, for the preceding quarterly period, has failed to
pay over the proper amount of tax to the Collector may be required
by the Collector to file subsequent returns monthly and to pay the
tax monthly. In such cases, payment of the tax shall be made to the
Collector on or before the last day of the month succeeding the month
for which the tax is due.
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.
A.
All fees, interest and penalties and any other assessment shall be
collectible in any manner provided by law for the collection of debts.
For any person liable to pay for any such amount due under this article
or who neglects or refuses to pay the same after demand, the amount,
together with penalty, interest and costs accrued, shall be a judgment
in favor of the Borough of West Mifflin, and the Borough of West Mifflin
shall be entitled to a municipal claim lien on the realty where the
landfill is located. Interest shall accrue from the date payment should
have been made.
B.
The remedies provided to the Borough of West Mifflin in this article
are in addition to any other remedies provided in the law or in equity
or by statute.
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.
