The Lopez solid waste disposal district ("Lopez district") is hereby formed to provide a locally directed way to manage solid waste and recyclable materials and a sound financial basis for the funding of solid waste planning, operations, capital improvements and legacy expenses. The Lopez district shall include all of Lopez Island.
(Ord. 11-2012 § 17)
The County council in forming the Lopez 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. 
The community of Lopez Island has expressed a desire to direct the management of the solid waste disposal and handling of recyclable materials generated on Lopez Island;
C. 
Properly designed, operated, and maintained solid waste disposal facilities are essential public utilities serving broad public interests by protecting public health and safety;
D. 
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;
E. 
The transfer, disposal, and other handling of solid wastes generated by residents of the Lopez district, whether generated at their homes or elsewhere in the district, has imposed and will continue to impose cost burdens on the County and the Lopez district;
F. 
All residences and businesses within the Lopez 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;
G. 
A stable funding program made up of tipping fees and an excise tax are part of a sound program to provide a viable solid waste handling system and safe, effective, disposal facilities; and
H. 
Imposition of the excise tax provided for by this article will promote the County's ability to fund solid waste capital improvements and pay for legacy costs of solid waste handling activities within the Lopez district.
(Ord. 11-2012 § 18)
The Lopez 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. The solid waste excise tax shall apply whether the business or institution is for-profit or nonprofit, public or private. This tax shall equal a percentage of the collection charges billed by certificated haulers. 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. 11-2012 § 19)
The Lopez district is authorized to levy the tax upon the fees paid by any person for the delivery of solid waste but not upon fees paid for disposal of recyclable materials to any solid waste handling or disposal facility located within the Lopez district that is owned or operated by the County or the Lopez district; 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 § 8.12.200. 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. 11-2012 § 20)
To simplify collection of the tax established by SJCC § 8.12.200, each certificated hauler shall include the tax in its regular billing cycle for all customers within the Lopez district and remit the proceeds collected to the County treasurer clearly indicating that such proceeds pertain to collections in the Lopez district by the tenth working day following the end of each month. The tax provided for pursuant to SJCC § 8.12.210 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. 11-2012 § 21)
To assist in the enforcement of the taxes levied pursuant to this article, 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. 11-2012 § 22)
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. 11-2012 § 23)
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 § 8.12.240.
(Ord. 11-2012 § 24)
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. 11-2012 § 25)
The County council is ex officio the governing body of the Lopez district. The intention of the County council is that the governing body will delegate the responsibility for the management of the operation of the Lopez district to the Lopez district managing board reserving to the governing body the authority and power to take the following actions by resolution or ordinance after first giving notice to the Lopez district managing board and others when required by law: (A) approve an annual budget of the Lopez district; (B) authorize submission to the voters of any 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 Lopez district; (G) appoint and remove members of the Lopez district managing board; and (H) approve any contract or lease that exceeds the authority as set forth in the approved budget or exceeds the duration of a revenue stream that is earmarked to pay the contract or lease.
(Ord. 11-2012 § 26)
The operations of the Lopez district shall be managed by the Lopez district managing board ("managing board"). The managing board shall consist of at least three and not more than seven persons appointed by governing board. The managing board shall adopt appropriate bylaws and rules of operation and select a chair and vice chair, and each duly selected chair or vice chair is granted signing authority to bind the Lopez district to any contract or loan that is within the budget authority approved by the governing body. The bylaws of the managing board shall establish the duration and term of office for each position. The managing board shall have all the powers necessary to carry out an operation of solid waste handling on Lopez Island, except as such powers have been reserved by the governing body in SJCC § 8.12.270 and shall: (A) prepare and submit an estimate of revenue and expenses to the governing body for the ensuing year in the form used by other County departments by the second Friday in August of each year or such other time as is specified by the governing body; (B) develop such bylaws, rules, regulations and procedures for personnel, contracting, financial operation, and the operation, maintenance and improvement of the solid waste handling facilities as may be appropriate for the size of the Lopez district; (C) set pay and benefit levels, recruit, hire, train, discipline and discharge employees and/or independent contractors and/or volunteers as appropriate; (D) enter into contracts, leases and agreements with private entities or other governmental entities to assure all solid wastes are handled in a manner consistent with state law, county ordinance and the San Juan County Solid Waste Management Plan; (E) obtain and maintain general liability insurance and such other insurance as appropriate for all operations which names the governing body and the County, its officers, employees and agents as additional named insureds; (F) recommend an amount for tariffs and fees, taxes and charges; (G) participate in the revision and amendment of the San Juan County Solid Waste Management Plan. All meetings of the managing board shall be subject to the Open Public Meetings Act and its exceptions for executive session or closed meetings.
(Ord. 11-2012 § 27; Ord. 2-2016 § 1)
All taxes or other fees collected pursuant to this article shall be deposited to the Lopez district solid waste utility fund or such other funds or accounts as may be designated pursuant to ordinance or regulation of the Lopez district, and shall be used solely for purposes related to solid waste operations, capital improvements and debt service thereon of the district and legacy costs incurred before the formation of the Lopez district as deemed necessary by the governing body. Such legacy costs and 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 County-owned facilities for handling solid waste and recyclable materials; provided, however, where allowed by law, the governing body may authorize up to five percent of the 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 of the County auditor and other solid waste related work of the prosecuting attorney for the Lopez district.
(Ord. 11-2012 § 28)
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. 11-2012 § 29)