[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.
