Section 27-0925 of the Environmental Conservation Law of the
State of New York authorizes the City of Cohoes to impose an annual
assessment of not more than 4% on the gross receipts of any commercial
hazardous waste facility located wholly or partly within its borders.
It is the purpose of this chapter to impose such an annual assessment
against commercial hazardous waste facilities located wholly or partly
within the City of Cohoes and to make provision for the collection
of said assessment for the benefit of the residents of the City.
As used in this chapter, the following terms shall have the
meanings indicated:
COMMERCIAL HAZARDOUS WASTE FACILITY
A facility that receives from off-site any hazardous waste
from any person that is not part of the same trust, firm, joint-stock
company, corporation, including a government corporation, partnership,
association, state, federal government and any agency thereof, municipality,
commission, political subdivision of a state or any interstate body,
except when small quantities of hazardous wastes from public bodies
are accepted on an emergency basis with the approval of the Commissioner
of Environmental Conservation on a no-cost basis.
GROSS RECEIPTS
All receipts from the provision of hazardous waste management
services attributable to a particular industrial hazardous waste treatment
storage and disposal facility without deduction therefor due to the
cost of materials or equipment used, labor or services or other costs,
interest or discount paid or any other expenses whatsoever; provided,
however, gross receipts shall not include any amounts collected or
paid pursuant to Section 27-0923 of the Environmental Conservation
Law of the State of New York.
HAZARDOUS WASTE
A waste or combination of wastes which, because of its quantity,
concentration, or physical, chemical or infectious characteristics
may:
A.
Cause, or significantly contribute to an increase in mortality
or an increase in serious irreversible, or incapacitating reversible
illness; or
B.
Pose a substantial present or potential hazard to human health
or the environment when improperly treated, stored, transported, disposed,
or otherwise managed.
HAZARDOUS WASTE MANAGEMENT
The systematic control of the collection, source separation,
storage, transportation, processing, treatment, recovery, and disposal
of hazardous wastes.
There is hereby imposed an annual assessment of 4% of the gross
receipts of all commercial hazardous waste facilities located wholly
or partly in the City of Cohoes. This assessment shall be in addition
to any and all other assessments, taxes, agreements or contracts.
The annual assessments shall be paid each year commencing with
calendar year 2021 and each year thereafter.
The annual assessment imposed by this chapter shall be reported
and paid to the City of Cohoes on or before the 15th day of March
following the close of the year of assessment.
Each payment shall be accompanied and supported by a verified
statement from the commercial hazardous waste facility's independent
auditors.