[Ord. 87-3, 8/17/1987, § 1]
This part shall be commonly known and may be cited as the "New Hanover Township Solid Waste Facility Tax Ordinance."
[Ord. 87-3, 8/17/1987, § 2; as amended by Ord. 97-7, 10/13/1997, § 24-202]
The definitions of the Pennsylvania Solid Waste Management Act, Act 97, adopted July 7, 1980, P.L. 380, as amended, 35 P.S. § 6018.101 et seq., and of the regulations of the Pennsylvania Department of Environmental Protection, 25 Pa.Code § 75.1 et seq., as amended, from time to time, are incorporated herein by reference as if set forth here at length. In addition, the following definitions shall apply:
All roads, either public or private, within the Township which are used by vehicles weighing over 20,000 pounds, loaded, to transport solid waste to a facility.
The person appointed by the Township to collect the Solid Waste Facility Tax herein levied.
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 on a property where solid waste is processed, stored or disposed.
Any garbage, refuse, sludge from an industrial or other wastewater treatment plant, sludge from a water supply treatment plant or air pollution control facility and other discarded material, including solid, liquid, semisolid or contained gaseous material resulting from municipal, commercial, industrial, institutional, mining or agricultural operations, and from community activities, or any combination of the above, but does not include solid or dissolved material in domestic sewage, or solid or dissolved materials in irrigation return flows or industrial discharges which are point sources subject to permits under § 402 of the Federal Water Pollution Control Act, as amended (86 Stat. 880) or source special nuclear, or byproduct material as defined by the U.S. Atomic Energy Act of 1954, as amended (68 Stat. 923), which because of its quantity, concentration or physical, chemical or infectious characteristics, may:
Cause or significantly contribute to an increase in mortality or an increase in morbidity in either an individual or the total population.
Pose a substantial present or potential hazard to human health or the environment when improperly treated, stored, transported, disposed of or otherwise managed.
Every individual, partnership, association, corporation, governmental body, agency or other entity carrying on solid waste operations or leasing or using land for such purposes in New Hanover Township.
Any individual, partnership, corporation, association, institution, cooperative enterprise, municipality, federal government or agency, state institution or agency, or any other legal entity whatsoever which is recognized by law as the subject of rights and duties.
Any garbage, refuse or other discarded material or other waste including solid, liquid, semisolid or contained gaseous materials resulting from industrial, mining or agricultural water supply treatment facility, wastewater treatment facility or air pollution control facility, provided that it is not hazardous. The term "residual waste" shall not include coal refuse as defined in the Coal Refuse Disposal Act, 52 P.S. § 30.51 et seq. "Residual waste" shall not include treatment sludges 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 Clean Streams Law, 35 P.S. § 691.1 et seq.
Any waste including, but not limited to, municipal, residual or hazardous wastes, including solid, liquid, semisolid or contained gaseous materials.
Any operation, with the exception of sewage treatment plants, where solid wastes are treated, processed, stored or disposed, and all land, structures or other appurtenances or improvements used in conjunction therewith.
The containment of any waste on a temporary basis in such a manner as not to constitute disposal of such waste. It shall be presumed that the containment of any waste in excess of 90 days constitutes disposal. This presumption can be overcome by clear and convincing evidence to the contrary.
[Ord. 87-3, 8/17/1987, § 3]
1.
For the period beginning January 1, 1988, and ending December 31, 1988, and continuing from January 1 to December 31 of each and every year on a calendar basis thereafter without annual reenactment, a tax for general revenue purposes hereby is levied against each and every use for each and every solid waste transaction at the rate of 10% of the consideration thereof, but not less than $3 per cubic yard of treated, processed, stored and/or disposed material.
2.
Every solid waste facility operator herein defined with each solid waste transaction shall add said tax to the consideration charged or allocated for treating, processing storing and/or disposing charges under any contract, whether oral or written, and shall obtain payment of said tax from the user for the allowance of the treating, processing, storing and/or disposing in said solid waste facility, and the fact of such allowance of treating, processing, storing and/or disposing shall, and the fact of the collection of the consideration shall conclusively presume the collection of the tax.
[Ord. 87-3, 8/17/1987, § 4; as amended by Ord. 97-7, 10/13/1997, § 24-204]
1.
On or after the effective date of this part, it shall be unlawful for any operator to conduct, continue to conduct or thereafter begin to conduct any solid waste transaction within New Hanover Township unless a solid waste treatment, processing, storing or disposing registration certificate shall have been issued to said operator, and unless the tax imposed herein is accounted for in accordance with the provisions of this part.
2.
Every operator desiring to continue to conduct or to begin to conduct any solid waste transaction within New Hanover Township shall file annually an application for a solid waste treating, processing, storing and/or disposing registration certificate or certificates for each solid waste facility with the collector. Every applicant for said certificate or certificates shall be made upon a form prescribed and furnished by the collector and authorized by New Hanover Township. Such application shall set forth the name under which the applicant conducts such solid waste transactions, the location of the place of such solid waste facility operations, the size of such solid waste facility premises and provide an estimate of the annual number of cubic yards of treated, processed, stored and/or disposed material which will be deposited in said premises, and such other pertinent information as may be required by the collector. If the applicant has or intends to have more than one place of solid waste operations within the Township, the applicant shall state the required information with respect to each and every place such place of solid waste operation. If the applicant is other than an individual, the names and addresses of the principal officers thereof, and any other reasonable information required by the collector shall be stated in the application. The application shall be signed and sworn to by the applicant. The collector may require that the application be verified by oath or affirmation.
3.
Upon a proper application being made, the collector shall charge a registration and certificate fee in an amount to be established from time to time by resolution of the Board of Supervisors which shall be paid by the applicant and the collector shall grant said issue to such applicant a solid waste treating, processing, storing and/or disposing registration certificate for each place of solid waste operation as set forth in the applications. A solid waste treating, processing storing and/or disposing registration certificate shall not be assignable and shall be valid only for the person and/or operator in whose name it is issued, and it shall be valid only for the conduct of solid waste transactions at the place designated therein. Said solid waste treating, processing, storing and/or disposing registration certificate shall at all times be conspicuously displayed at the place for which issued.
[Ord. 87-3, 8/17/1987, § 5]
1.
Each operator shall maintain, separately with respect to each premises for which a solid waste treating, processing, storing and/or disposing registration certificate has been issued, complete and accurate records of all solid waste transactions, the total amount of consideration received from all solid waste transactions, and the total amount of tax collected on the basis of such consideration, and the same shall be done on a uniform daily basis. Each operator shall issue to the person paying the consideration such written evidence of the transaction as the collector may prescribe by regulation.
2.
As to all solid waste transactions otherwise than on a unit per occurrence basis, the operator shall make, have and keep segregated records of all such solid waste transactions, including allocation of that portion of the consideration paid under contract which is attributed to solid waste materials on a cubic yard basis, or if such contract is oral, then to do so by a record of relevant data as adequately describes each such solid waste transaction for the calculation of the proper tax. Records shall be made at the time of the transaction. They shall be kept in chronological order.
3.
Each operator shall afford the collector and his designated agents and employees 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 and his agent are hereby authorized at reasonable times and in a reasonable manner to examine the books, papers and records of any operator in order to verify the accuracy of any return made.
4.
If no return has been made, or if a false return has been made, or if the operator's records are not properly made or kept, or if the operator or anyone under his control in any way obstructs an orderly audit or investigation relating to the determination of the proper tax due, then the collector may make such assessment of what he reasonably determines to be the proper tax due, may add a liquidated damage assessment of up to 100% of the proper tax, and any fine as may be imposed under § 24-809 shall be in addition to the liabilities hereunder.
[Ord. 87-3, 8/17/1987, § 6]
Each operator in collecting the tax shall do so as the agent and trustee for the Township of New Hanover under the provisions and for the purposes hereof, and, on the form prescribed by the collector, and shall file with him by the fifteenth day of each month, returns on all transactions of the operator in the preceding calendar month. With such filing the operator shall pay to the collector all taxes due hereunder for such preceding month, such "taxes due" being the full tax that the operator was charged hereunder to obtain from each solid waste transaction less 2% as compensation to the operator for his services. Every operator who fails to comply with the provisions hereunder shall be deemed to have acknowledged his intentional failure of consideration and of his voluntary surrender of such compensation.
[Ord. 87-3, 8/17/1987, § 7]
Any information gained by the collector, his agents or any official or agent of New Hanover Township pursuant to the administration of this part shall be confidential, shall not be disclosed except for official purposes or in accordance with the proper judicial order or for the purpose expressly authorized by this part.
[Ord. 87-3, 8/17/1987, § 8]
All taxes, assessments, penalties and interest due from the operators under this part shall be paid to the collector. Any operator who fails to file a proper report as due or who fails to make proper payments as due, shall pay also a penalty of an additional 10% of the amount of the tax, and in addition, shall pay interest on the tax at the rate of 1% per month or fraction thereof from the due date, the same being in addition to liabilities under §§ 24-805 and 24-809.
[Ord. 87-3, 8/17/1987, § 9; as amended by Ord. 97-7, 10/13/1997, § 24-209; and by Ord. 17-03, 3/27/2017]
Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this part, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not more that $600 plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure, at which time, in addition to any penalties, the violator shall be liable for any attorney's fees and costs incurred by the Township. Each day that a violation continues or each section of this part which shall be found to have been violated shall constitute a separate violation.
[Ord. 87-3, 8/17/1987, § 12]
This part is enacted under the authority of the Local Tax Enabling Act, Act of December 31, 1965, Act 511, P.S. § 1257, 53 P.S. § 6901 et seq., as amended and shall not be deemed to exceed the taxing authority delegated therein.