[Ord. 559, 1/23/1989, § 1; as amended by Ord. 741,
12/30/2002, § 1]
As used in this Part, unless the context clearly indicates a
different meaning, the following words shall have the meanings ascribed
to them in this section:
The Borough of Jefferson Hills.
Incineration, the deposition, injection, dumping, spilling,
leaking or placing of residual waste into or on the land or water
in a manner that the residual waste or a constituent of the residual
waste enters the environment and is emitted into the air or is discharged
into the waters of the Borough.
Any person owning real estate within the Borough of Jefferson
Hills upon whose land disposal of residual waste occurs.
Any natural person, partnership, unincorporated association
or corporation.
Any garbage, refuse or other discarded material or other
waste including solid, liquid, semisolid or contained gaseous materials
resulting from industrial, mining and agricultural operations as set
forth in Act 101 of 1988, 53 P.S. 400.103(d).
The volume of residual waste deposited within the terms of
this section during a taxable period.
[Ord. 559, 1/23/1989, § II; as amended by Ord.
741, 12/30/2002, § 1]
A tax for general revenue purposes is hereby levied upon owners
upon whose land residual waste is disposed within the Borough of Jefferson
Hills at the rate of $1.10 per ton of residual waste disposed on their
property from the effective date of this Part during the year 1989
and thereafter from year to year on a calendar year basis. 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 Part and paying
the tax hereby levied.
[Ord. 559, 1/23/1989, § III; as amended by Ord.
685, 5/11/1998]
1.
Each owner, upon forms prescribed by the collector, shall file on
or before April 30, July 31, October 31 of the current tax year, and
January 31 of the following year, returns showing disposal tonnages
of residual waste during the respective three month periods ending
on the last day of the months 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, filed with the Commonwealth of Pennsylvania, Department of
Environmental Protection, or 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.
2.
Any owner 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 pay the tax
monthly. In such cases, payments 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.
[Ord. 559, 1/23/1989, § IV]
Each owner shall maintain, separately with respect to each parcel
of real estate so used for the disposal of residual waste, complete
and accurate records of disposal tonnages including the aforestated
reports. Each owner shall allow the collector and his designated employees
and agents access to all such records and evidence at all reasonable
times and shall provide verification of same, as the collector may
require. The collector, his employees or agents designated by him
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.
[Ord. 559, 1/23/1989, § V]
Any information gained by the collector, his agents or any other
official or agent of the Borough pursuant to the administration of
this Part 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 Part.
[Ord. 559, 1/23/1989, § VI]
The collector is hereby authorized to accept payment under protest
of any taxes claimed by the Borough in any case where the taxpayer
disputes the validity or amount of the Borough's claim to tax.
If it is thereafter judicially determined that the Borough has been
overpaid, the amount of the overpayment shall be refunded to the owner.
[Ord. 559, 1/23/1989, § VII]
The collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part and unpaid.
If, for any reason, any tax is not paid when due, interest and penalty
on the amount of unpaid tax shall be due at the maximum rates authorized
and provided for under the Local Tax Enabling Act of 1965, the Local
Tax Reform Act of 1988, the Local Tax Collection Law or as otherwise
provided by law as applicable from time to time. The owner shall be
liable for all costs of collection.
[Ord. 559, 1/23/1989, § VIII; as amended by Ord.
685, 5/11/1998]
Any person failing to comply with or violating any provision
of this Part 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 to permit examination of records after demand shall constitute
a separate daily offense under this section.
