The local solid waste excise tax imposed pursuant to this chapter is authorized pursuant to the laws of the state of Washington, including but not limited to, Article VII § 9 of the Washington Constitution, RCW 35.22.570, RCW 35.22.900, RCW 35A.11.020 and RCW 35A.82.020.
(Ord. 28851 Ex. A, 2022-11-22)
The following definitions apply to each section in this chapter of the Tacoma Municipal Code:
“Commercial customer”
shall have the same meaning as that term is given pursuant to Chapter 12.09 of the Tacoma Municipal Code, as now, or may hereafter be amended.
“Local solid waste customer excise tax”
shall mean and refer to the excise privilege tax imposed pursuant to this chapter.
“Private disposal facility”
shall mean a private recovery facility and/or transfer center used for disposal of solid waste that has been issued a special permit for such pursuant to Tacoma Municipal Code 12.09.
“Private solid waste collection”
shall mean all services provided by a solid waste collection business to customers in the City of Tacoma for the collection and disposal of solid waste.
“Public disposal facility”
shall mean the City of Tacoma recovery and transfer center used for disposal of solid waste.
“Public solid waste collection”
shall mean all services provided by the Solid Waste Management Division to commercial and residential customers for the collection and disposal of solid waste under authority of Chapter 12.09 of the Tacoma Municipal Code.
“Residential customer”
shall have the same meaning as that term is given pursuant to Chapter 12.09 of the Tacoma Municipal Code, as now, or may hereafter be amended.
“Solid waste”
shall have the same meaning as that term is given pursuant to Chapter 12.09 of the Tacoma Municipal Code, as now, or may hereafter be amended.
“Solid waste collection business”
means every person, other than the City, who receives solid waste for transfer, storage, or disposal including but not limited to all solid waste collection services.
(Ord. 28851 Ex. A, 2022-11-22; Ord. 28878 Ex. A, 2023-04-04)
A. 
Imposition of local solid waste customer excise tax. There is hereby imposed a local solid waste customer excise tax upon the privilege of doing business in or residing in the City
B. 
Rate. The rate for the local solid waste customer excise tax imposed pursuant to this chapter shall be equal to six percent (6%) of the charges paid for public solid waste collection, the availability of public solid waste collection, and private solid waste collection.
C. 
When due. The local solid waste excise tax shall be due and payable at the time of payment of the charges for public solid waste collection, availability of public solid waste collection, and private solid waste collection.
D. 
Collection and remittance of tax by City. The local solid waste customer excise tax imposed upon charges for public solid waste collection and the availability of public solid waste collection and, shall be collected by the City at the time of payment of charges for such services.
E. 
Collection and remittance of tax by solid waste collection business.
Any person who receives any payment for private solid waste collection shall collect the amount of the local solid waste customer excise tax imposed from the person making the payment and shall remit the same as herein provided. The local solid waste customer excise tax amount required to be collected under this chapter shall be deemed to be held in trust by the one required to collect the same until remitted to the City as herein provided.
Any person required under this chapter to collect the local solid waste customer tax imposed upon charges paid for private solid waste collection, that fails to collect the same, or having collected the same, fails to remit the same to the City in the manner prescribed by this chapter, whether such failure be the result of the person’s own act or the result of acts or conditions beyond their control, shall nevertheless be personally liable to the City for the amount of such tax.
The local solid waste customer excise tax imposed hereunder upon charges for private solid waste collection collected at the time the charge is paid by the person receiving private solid waste collection shall be reported and remitted by the person receiving the tax to the Director in quarterly or monthly installments as determined by the Director.
(Ord. 28851 Ex. A, 2022-11-22; Ord. 28878 Ex. A, 2023-04-04)
The local solid waste excise tax imposed pursuant to this chapter shall not apply to:
A. 
Rates and fees charged for private and public solid waste collection when received by any agency, division, or branch of the federal government or to services rendered under a contract therewith,
B. 
Rates and fees charged by the City to a county, city or town for public solid waste collection received under a solid waste services agreement,
C. 
Rates and fees charged customers with a residence or place of business located outside of the corporate boundaries of City to collect and dispose of solid waste generated and collected outside of the corporate boundaries of the City.
D. 
Rates and fees charged customers bringing solid waste to a private disposal facility or public disposal facility for solid waste disposal
(Ord. 28851 Ex. A, 2022-11-22; Ord. 28878 Ex. A, 2023-04-04)