[HISTORY: Adopted by the Common Council of the City of Cohoes 12-22-2020 by L.L. No. 5-2020. Amendments noted where applicable.]
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.