This article is passed pursuant to the authority of the following
statutes:
A. The Municipal Waste Planning Act and Waste Reduction Act, Act of
July 28, 1988, P.L. 556, No. 101, § 101 et seq., as amended,
53 P.S. § 4000.101 et seq., as amended.
B. The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
§ 1 et seq., as amended, 53 P.S. § 6901 et seq.,
as amended.
C. The First Class Township Code, Act of June 24, 1931, P.L. 1206, Art.
I, § 101 et seq., as amended, 53 P.S. § 55101 et seq., as amended.
As used in this article, the following terms shall have the
meanings indicated:
OPERATOR
A person or entity engaged in operating, controlling or owning
a waste landfill or disposing of waste as defined herein. This shall
include ownership or control of the site and/or the operations on
a site.
TAX COLLECTOR
Person or entity named from time to time by simple resolution
of the Township Board of Commissioners. Tax Collector shall post such
bond as the Township Board of Commissioners shall direct by simple
resolution, and shall have full power and authority under this article.
WASTE
Any garbage, refuse, industrial, lunch room, office waste
or any other material including solid, liquid, semisolid or that which
contains gaseous material resulting from the operations of residential,
municipal, commercial or institutional establishments and from community
activities; it shall further include any sludge which is not hazardous
waste. It shall also include sludge from municipal, commercial or
institutional water supply or treatment plants; it shall further include
wastewater and materials used in treatment plants for pollution control
facilities. It shall further include recyclable materials. It shall
further include construction and demolition waste and sludge from
sewage treatment plants. It shall further include yard debris, leaves,
sticks, wood, grass, shrubbery, tree trimmings and like material.
It is the intention of this article to include any material which
may be dumped, treated, disposed of, stored or otherwise dealt with
under the laws of the Commonwealth of Pennsylvania. The tax shall
be due whether or not such dumping, treating, storing, filling and
disposal operations are lawful.
WASTE LANDFILL
Any facility which is designed, operated or maintained for
the storage, treating, dumping or disposal of waste as defined above.
It shall not include a sewage treatment plant.
The incidence of taxation of this article shall be the dumping,
disposal, storing, receipt, utilization of waste and/or operation
of any waste landfill within the Township of North Versailles. A tax
is hereby levied on all such transactions and conduct. If any portion
of any of the taxable conduct occurs in North Versailles, then the
entire tax is due without proration. All operators shall be responsible
for the collection and payment of the tax pursuant to this article.
The Township Secretary is hereby designated as the Tax Collector
to serve without bond except as the Secretary is presently bonded.
The Tax Collector shall have authority to collect the tax, demand
and receive accounting from all operators for all activities and procedures.
The Tax Collector shall further have the authority to enact such regulations
and prepare such forms as it deems to be appropriate. Such regulations
and forms must first be approved by the Township Commissioners. The
Tax Collector shall have authority to sue, prosecute and lien in the
name of the Township for all such taxes, interest and penalties that
may be due. Tax Collector shall have all full rights as any Tax Collector
under the statutes hereinabove cited to enforce collection and to
determine the amount of tax due. This includes, but is not limited
to, the right to audit operators' records and the right to review
all tax returns and records of any operator.
The failure of an operator to file a tax return or provide information
as directed or requested by the Tax Collector, or as imposed by this
article, shall be deemed to be an offense. It shall also be an offense
for failing to remit by the 15th of each month for all taxes due and
owing from the prior month, or for failing to remit on an annual basis
as set forth herein. All such sums which are not paid when due shall
be subject to a penalty of 10% and simple interest at 6% per annum
from the due date. For each violation of this article, the responsible
entity shall be subject to a fine not in excess of $1,000. Each day
of delinquency shall be a separate offense.
If any portion of this article shall be deemed to be improper,
illegal, invalid or unconstitutional, then it is the intent of the
Township Board of Commissioners that it would have enacted the balance
of this article irrespective of said invalid portion. It is further
the intent of the Township Board of Commissioners to impose a system
of taxation and to collect the tax on dumping, filling and waste disposal
operations. This article shall be interpreted to best carry out that
intention so that a tax is imposed, collected and not evaded. Further,
it is the intention of the Township of North Versailles that it receive
no less than the maximum amount allowed by statute.