[Ord. 165, 1/17/1985, § 1]
The part shall be known as the "Plainfield Township Waste Disposal Business Privilege Tax Ordinance."
[Ord. 165, 1/17/1985, § 2]
The following words and phrases as used in this Part shall have the meaning ascribed to them in this Part, unless the context clearly indicated a different meaning:
The governing body, being the Board of Supervisors of Plainfield Township, Northampton County, Pennsylvania.
Such person as the Township shall appoint and designate from time to time.
Includes both cash and credit transactions.
Any person paying consideration to an operator for the disposal of disposable material through a waste disposal site.
Includes garbage, rubbish, trash, waste material, ashes, refuse or other recoverable or non-recoverable discarded matter.
The incineration deposition, injection, dumping, spilling, leaking or placing of solid waste into or on the land or water in a manner that refuse or constituent of refuse enters the environment, is emitted into the air or is discharged to the waters.
Includes the total of the waste disposal receipts received by an operator during a taxable period.
A customer who transports disposable material to a waste disposal site.
Any person operating a waste disposal site.
A customer for whom the operator performs substantial additional services, such as collection and transportation of disposable material, off the premises of the waste disposal site.
Any individual, partnership, limited partnership, association or corporation.
Materials produced from any technology used for the purpose of converting part or all of such waste materials for off-site reuse.
Any waste material constituting "solid waste" as defined in the Solid Waste Management Act, Act of July 7, 1980, P.L. 380, 35 P.S. § 6018.101 et seq., enacted by the Commonwealth of Pennsylvania, as amended.
The Secretary of the Township of Plainfield, Northampton County, Pennsylvania.
The standard rates paid by inside customers per truckload, ton, yard or other measures, during the taxable period. Quantity discounts actually given to inside customers during the taxable period may be considered in determining the standard unit rate to be applied to an outside customer when the quantity of disposable material handled for the outside customer equals or exceeds the quantity for which an inside customer has received the customer.
Plainfield Township, Northampton County, Pennsylvania.
The operation of a waste disposal site.
Any place where disposable material is dumped, disposed, stored, treated, processed, recovered, buried, or sold or otherwise disposed of. The terms treated, processed and recovered shall not include or pertain to recycled materials.
[Ord. 165, 1/17/1985, § 3; as amended by A.O.]
For the tax year beginning February 16, 1985, and each tax year thereafter, every operator desiring to continue to engage in or hereafter begin to engage in the waste disposal business in the Township shall, on or before the 10th day of February of the tax year prior to commencing business in such tax year, make application for registration for each waste disposal site in the Township. Such registration shall be made by completion of an application furnished by the Secretary and the payment of a fee in an amount as established by resolution of the Board of Supervisors. After the initial registration by the operator of the waste disposal site, the Secretary shall send to the operator by certified mail, an application for re-registration. Each application registration shall be signed by the applicant, if a natural person, and in the case of an association, partnership or corporation by a member, partner or a corporate officer thereof. Upon registration by the applicant, the Secretary shall issue a certificate of registration. In the case of loss, defacement or destruction of any certificate, the person to whom the certificate was issued shall apply to the Secretary for a new certificate for which a fee of in an amount as established from time to time by resolution of the Board of Supervisors shall be charged.
[Ord. 165, 1/17/1985, § 4; as amended by Ord. 182, 12/2/1986, § 1]
A tax for general revenue purposes hereby imposes, assessed, and levied upon operators for the privilege of engaging in the waste disposal business within the Township at the rate 4% of gross receipts from such business day beginning on January 1, 1987, through and including March 31, 1987; and increase to 5% of gross receipts from such business day beginning on April 1, 1987, and thereafter, continuing from year to year without re-enactment, unless amended or repealed by subsequent act of the Board of Supervisors. No person shall engage in such business without complying with all provisions of this Part and paying taxes hereby levied.
[Ord. 165, 1/17/1985, § 5]
Each operator, upon forms prescribed by the Township, shall file monthly on the 15th day of each month of each tax year, returns showing gross receipts received with respect to each waste disposal site in the respective monthly period ending on the first day of the month, in which the return due occurs. At the time of filing of the return, the operator will pay to the collector of the Township the tax due for the period as to which the return applies.
[Ord. 165, 1/17/1985, § 6]
In calculating gross receipts from a waste disposal business, the operator shall include the total consideration received from the inside customers and shall include such portions of the consideration received from the outside customers as shall then be allocated to waste disposal receipts pursuant to the following part.
[Ord. 165, 1/17/1985, § 7]
1.
Where an operator performs substantially off the premises services, such as collection or transportation of disposable material for a customer, an allocation of the total consideration paid by the customer shall be made so as to impose tax levied by this Part on the on-site operations as follows:
A.
Any operator who serves inside customers acid outside customers may apply his standard unit rates to the quantity of material handled for outside customers and allocate the sum to the waste disposal receipts for outside customers.
B.
Any operator who does not serve inside customers may apply the average standard unit rates charged by the other operators in the Township to the quantity of material that he handles for outside customers and allocates that sum to his waste disposal receipts for such outside customers.
C.
If the formula set forth in Subsection 1A or B does not fairly allocate the total receipts between an operator's waste disposal operation and his other services, such operators shall present satisfactory evidence thereof to the Board of Supervisors. If the Board of Supervisors is satisfied by such evidence, the Board shall then establish a formula which does fairly allocate receipts, but, in such an event, the Board shall notify all other operators in the Township, and such other operations shall have the option of having their receipts from outside customer allocated in the same manner. The new formula shall be effective the operator who requested its establishment as of the date of his request, and shall be effective as of the date for all other operators who notify the Board of Supervisors in writing of their election to have their receipts allocated thereby within 30 days of receipt of notice from the Board of Supervisors. If any operator elects at some later time to have his receipts allocated according to a new formula, his election shall be effective as of the date the Board of Supervisors received his election in writing.
[Ord. 165, 1/17/1985, § 8]
Each operator shall maintain, separately with respect to each waste disposal site, complete and accurate records of all transactions, gross receipts, contracts and waste disposal receipts. Each operator 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 the same, as the collector may are hereby authorized to examine the books, papers, and records of each require. The collector and his employees and agents designated by him operators to verify the accuracy of any return made or if no return has been made, to ascertain the tax due.
[Ord. 165, 1/17/1985, § 9]
Any information gained by the collector, his agents, or any other official or agent of the Township pursuant to the administration of this Part shall be confidential and shall riot be disclosed except for the official purposes or in accordance with the proper judicial order or for purposes expressly authorized by this Part. The Board of Supervisors, the collector, his agents and employees shall have the duty to disclose the average standard unit rates, on request, to any operator having a proper use of them. Any change in form allowed by the Board of Supervisors to any operator shall be disclosed to all operators.
[Ord. 165, 1/17/1985, § 10]
The collector is hereby authorized to accept payment under protest of any taxes claimed by the Township in any case where the operator disputes the validity or the amount of the Township's claim to tax. If it is thereafter judicially determined that the Township has been over paid, the amount of over payment shall be refunded to the operator.
[Ord. 165, 1/17/1985, § 11]
The Collector shall collect, by suit or otherwise, all taxes, interest, costs, fines and penalties due and unpaid under this Part. All taxes due shall bear an interest rate 6% per year on the amount of unpaid tax and an additional penalty of 1/2 of 1% per month of the amount of the unpaid tax for each or a fraction thereof during which the tax remains unpaid, shall be added and collected. When suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed. All taxes, interest and penalties received, collected or recovered under the provisions of this Part shall be paid into the Treasury of the Township for the use and benefit of the Township.
[Ord. 165, 1/17/1985, § 12]
Nothing contained in this Part shall be construed to empower the Township to levy and collect taxes hereby imposed on any person or any business or any portion of any business not within the taxing power of the Township under the Constitution of the United States and the Constitution and the laws of the Commonwealth of Pennsylvania.
[Ord. 165, 1/17/1985, § 14; as amended by A.O.]
Any person as defined in the part, or any officer, agent, servant or employee thereof, who shall fail, neglect or refuse to comply with any of the terms or provisions of this Part shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600 plus all court costs. No judgement shall commence or be imposed, levied or payable until the date of the determination of a violation by a district justice. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgement 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. 165, 1/17/1985, § 16]
This Part has been enacted under the authority of the Local Tax Enabling Act of the General Assembly of Commonwealth of Pennsylvania, approved December 31, 1965, P. L. 1257, as amended, 53 P.S. § 6901 et seq.
[Ord. 165, 1/17/1985, § 18; as amended by Ord. 182, 12/2/1986, § 2]
It is estimated that the revenues generated by the levy of said, amended, waste disposal business privilege tax at 4% will be $19,500 per month or at an annual amount of $234,000 and at 5% $24,375 per month or at an annual amount of $292,500.