As used in this chapter, the following terms shall be defined as follows:
A. 
"Business or institution"
means all properties in the County other than residential dwellings which are served by a certificated hauler.
B. 
"Capital improvement"
means the acquisition or improvement of land or the acquisition, construction, or renovation of solid waste disposal facilities, including but not limited to landfills and transfer stations, including all professional services incidental to such capital improvement, including planning and engineering.
C. 
"Certificated hauler"
means a solid waste collection company that has obtained a certificate of convenience and necessity from the WUTC pursuant to Chapter 81.77 RCW to provide solid waste collection service in unincorporated areas of the County.
D. 
"County"
means San Juan County.
E. 
"General district"
means the solid waste disposal district established by this chapter for all of San Juan County except for Lopez Island.
F. 
"Lopez district"
means the solid waste disposal district established by this chapter for all of Lopez Island.
G. 
"Plan"
means the County's Solid Waste and Moderate-Risk Waste Management Plan, as it has been adopted in 2018 and may be revised or amended thereafter.
H. 
"Residential dwelling"
means each single-family house, apartment, houseboat, or other dwelling unit which is separately billed for waste collection service by a certificated hauler. Forest areas, farms or ranches that elect to use collection service shall be considered as residential dwellings for purposes of this chapter. Residents of apartments, hotels, dormitories, boarding houses, maritime vessels, or other housing units shall not be separately taxed if the landlord or some other party arranges for solid waste collection and pays for solid waste collection and the solid waste excise tax on behalf of tenants or residents.
I. 
"WUTC"
means the Washington Utilities and Transportation Commission or any agency which succeeds to its powers.
(Ord. 19-1996 § 1; Ord. 11-2012 § 3; Ord. 19-2012 § 4; Ord. 15-2018 § 4)
The County council hereby determines that it is in the public interest to form the district as set forth in this chapter with the boundaries set forth in SJCC § 8.12.060.
(Ord. 19-1996 § 2; Ord. 11-2012 § 4)
The San Juan County general solid waste disposal district ("general district") is hereby formed to provide a sound financial basis for the funding of solid waste planning, operations, and capital improvements for the general district. The general district shall include all unincorporated areas in San Juan County, except that all of Lopez Island shall be excluded.
(Ord. 19-1996 § 3; Ord. 11-2012 § 5)
The County council in forming the general district determines and finds that:
A. 
State and federal law and regulation have placed increased responsibility on local governments to manage solid waste disposal systems in a manner that protects public health and safety;
B. 
Properly designed, operated, and maintained solid waste disposal facilities are essential public utilities serving broad public interests by protecting public health and safety;
C. 
State and federal standards for solid waste disposal, including requirements for recycling and waste reduction, have greatly increased the cost of solid waste disposal systems;
D. 
The transfer, disposal, and other handling of solid wastes generated by residents of the district, whether generated at their homes or elsewhere in the district, imposes cost burdens on the County and the district;
E. 
All residences and businesses within the general district are beneficiaries of County solid waste disposal systems and facilities and receive substantial and essential public service by having the operational availability on a continuing basis of healthful, safe, and reliable solid waste disposal facilities and systems;
F. 
A stable funding program made up of both service fees and a tax is required to provide a broad and sound financial basis to provide a viable solid waste management program and safe, effective, disposal facilities; and
G. 
Imposition of the tax provided for by this chapter will promote the County's ability to fund solid waste capital improvements.
(Ord. 19-1996 § 4; Ord. 11-2012 § 6)
The general district is authorized to levy the excise tax upon the charges paid to certificated haulers for the collection of solid waste, but not on the charges paid to certificated haulers for the collection of recyclable materials by each residential dwelling and by each business or institution in the district. This excise tax shall equal a percentage of the collection charges billed by certificated haulers. The solid waste excise tax shall apply whether the business or institution is for-profit or nonprofit, public or private. This tax shall be equal throughout the district. The County council, acting as the governing body of the district, shall set the level of the tax from time to time by ordinance.
(Ord. 19-1996 § 5; Ord. 11-2012 § 7)
The general district is authorized to levy the tax upon the fees paid by any person for the delivery of solid waste or recyclable materials to any solid waste handling or disposal facility located within the general district that is owned or operated by the County; provided, however, that the tax shall not be imposed upon such fees paid by certificated haulers for the delivery of waste collected from a residential dwelling, business or institution that is subject to the tax pursuant to SJCC § 8.12.080. The tax upon tipping fees for self-haul delivery of waste to a County facility shall equal a percentage of such fees and shall be established at the same rate as the tax upon charges paid to certificated haulers.
(Ord. 19-1996 § 6; Ord. 11-2012 § 8)
To simplify collection of the tax established by SJCC § 8.12.080, each certificated hauler shall include the tax in its regular billing cycle for all customers within the general district and remit the proceeds collected to the County treasurer clearly indicating that such proceeds pertain to collections in the general district by the tenth working day following the end of each month. The tax provided for pursuant to SJCC § 8.12.090 shall, for administrative purposes, be billed and collected as nearly as possible in a manner compatible with the state solid waste tax, Chapter 82.18 RCW.
(Ord. 19-1996 § 7; Ord. 11-2012 § 9)
To assist in the enforcement of the taxes levied pursuant to this chapter, each certificated hauler shall provide to the County treasurer a listing of its customers and information identifying customers delinquent in payment of the tax. Such listings shall be used by the County treasurer for purposes of bringing collection actions against parties failing to pay the taxes required herein. The County treasurer may request the assistance of the County prosecuting attorney to enforce collection of past due taxes and is authorized to seek the assistance of the State Department of Revenue in coordinating the collection of these taxes with the state tax required by Chapter 82.18 RCW.
(Ord. 19-1996 § 8; Ord. 11-2012 § 10)
Any party aggrieved in the application of the tax provided for herein may appeal the same to the County board of equalization. The decision of such board shall be binding on the County.
(Ord. 19-1996 § 9; Ord. 11-2012 § 11)
Any certificated hauler that wishes to exclude any portion of its gross charges for solid waste collection from the tax shall bear the obligation to segregate and justify that a portion of the waste should not be subject to the tax, and shall be subject to the appeal provisions of SJCC § 8.12.120.
(Ord. 19-1996 § 10; Ord. 11-2012 § 12)
If the tax is not paid when billed by a certificated hauler, the County may seek payment of the tax and secure liens and execute against the property served for the unpaid tax, penalties and interest, all as provided in RCW 36.58.140. All taxes unpaid for 90 days may be assessed a penalty of $25.00, plus interest compounded at the rate of one percent per month for each month said tax remains unpaid.
(Ord. 19-1996 § 11; Ord. 11-2012 § 13)
The County council is ex officio the governing body of the general district. The governing body shall by ordinance or resolution: (A) approve an annual budget; (B) authorize submission to the voters of a measure to levy an excess regular property tax; (C) authorize any adjustment to the tipping fees charged for the disposal of solid waste and recyclable materials; (D) authorize and set the rate of any excise tax; (E) approve the location where solid waste and recyclable materials are disposed; (F) authorize the terms of any borrowing or bonds of the general district. The operations of the general district shall be managed by the solid waste division of San Juan County.
(Ord. 19-1996 § 12; Ord. 11-2012 § 14)
All taxes or other fees collected pursuant to this chapter shall be deposited to the general district solid waste utility fund or such other fund or accounts as may be designated pursuant to ordinance or regulation of the general district, and shall be used solely for purposes related to solid waste operations, capital improvements and related debt service thereon of the district and the legacy costs incurred before the formation of the general district. Such legacy costs and related capital improvements include but are not limited to the closure of the Orcas Island Landfill, and the expenses incurred in the selection, study, planning for facilities for handling solid waste and recyclable materials and construction of any County-owned facilities for handling solid waste and recyclable materials; provided, however, County council may authorize up to five percent of solid waste excise tax funds collected to be used to support tax billing and collection activities by the County treasurer, bill payment and record keeping activities of the County auditor, and other solid waste related work of the prosecuting attorney for the general district.
(Ord. 19-1996 § 13; Ord. 11-2012 § 15)
The governing body of the district shall review the need for the solid waste excise tax, the level of the tax, and the operation of the solid waste system as frequently as may be needed. Such review shall be performed no less frequently than the review of solid waste management plans as required under Chapter 70.95 RCW and as such law may be amended from time to time.
(Ord. 19-1996 § 14; Ord. 11-2012 § 16)