[Adopted 2-16-1987]
As used in this article, unless the context clearly indicates a different
meaning, the following words shall have the meanings ascribed them in this
section:
Any person paying consideration to an operator for the disposal of
disposable material.
Includes garbage, rubbish, waste material, ashes, refuse and industrial
residuals and solid wastes, as these terms are defined by the U.S. Environmental
Protection Agency.
Includes the total of the landfill receipts received by an operator
during a taxable period.
A customer who transports his disposable material to the sanitary
landfill site.
Includes:
Any person operating a sanitary landfill.
A customer for whom the operator performs substantial additional
services, such as collection or transportation of disposable material, off
the premises of the sanitary landfill.
Any natural person, partnership, unincorporated association or corporation.
Any place where disposable material is dumped, stored, treated, buried
or otherwise disposed of.
The standard rates paid by paying inside customers per truckload,
ton, yard or other measures, during the taxable period.
The Township of Brighton.
That person duly appointed as Township Manager by the Supervisors
of Brighton Township.
A tax for general revenue purposes is hereby levied upon operators for
the privilege of engaging in the sanitary landfill business within the Township
of Brighton at the rate of 10% of the gross receipts from such business, from
the effective date of this article during the year 1987 and thereafter, from
year to year on a calendar-year basis. No person shall engage in such business
without complying with all of the provisions of this article and paying the
tax hereby levied.
A.
Each operator, upon forms prescribed by the Treasurer,
shall file on or before January 31, April 30, July 31 and October 31 of each
calendar year, returns showing gross receipts received with respect to each
sanitary landfill during the respective three-month period ending on the last
day of the month preceding the month in which the return due date occurs.
At the time of filing the return, the operator shall pay to the Treasurer
of the Township all tax due for the period to which the return applies.
B.
The initial return of gross receipts received and tax
due under this article shall be due on or before April 30, 1987, and shall
cover the period of February 15, 1987, through March 31, 1987.
C.
Any operator who, for the preceding quarterly period,
has failed to pay over the proper amount of tax to the Township Treasurer
may be required by the Treasurer to file subsequent returns and pay the tax
monthly. In such cases, payments of the tax shall be made to the Treasurer
on or before the last day of the month succeeding the month for which the
tax is due.
In calculating the gross receipts from the sanitary landfill business,
the operator shall include the total consideration received from the inside
customers and shall include such portion of the consideration received from
outside customers as shall be allocated to landfill receipts pursuant to the
following section.
Where a landfill operator performs substantial off-the-premises services,
such as collection or transportation of disposable material for a customer,
an allocation of the total consideration paid by the customer shall be made
so as to impose the tax levied by this article on the on-site operations as
follows:
A.
Any operator who serves inside customers and outside
customers may apply his standard unit rates to the quantity of material handled
for outside customers and allocate that sum to the landfill receipts for such
outside customers.
B.
Any operator who does not serve inside customers may
apply the average standard unit rates charged by the other operators in the
Township to the quantity of material he handles for outside customers and
allocate that sum to his landfill receipts for such outside customers.
C.
If the applicable formula set forth in Subsection A or B does not fairly allocate the total receipts between an operator's landfill operation and his other services, such operator shall present satisfactory evidence thereof to the tax collector. If the Treasurer is satisfied by such evidence, he shall then establish a formula which does fairly allocate such receipts, but, in such event, the Treasurer must notify all other operators in Brighton Township and such other operators shall have the option of having their receipts from outside customers allocated in the same manner. The new formula shall be effective for the operator who requested its establishment as of the date of his request and shall be effective as of the same date for all other operators who notify the Treasurer in writing of their election to have their receipts allocated thereby within 30 days of receipt of notice from the Treasurer. If an operator elects at some later time to have his receipts allocated according to the new formula, his election shall be effective as of the date the Treasurer receives his election in writing.
Each operator shall maintain, separately with respect to each sanitary
landfill, complete and accurate records of all transaction, gross receipts,
contracts and landfill receipts. Each operator shall allow the Treasurer and
his designated employees and agents access to all such records and evidence
at all reasonable times and shall provide verification of the same, as the
Treasurer may require. The Treasurer and agents designated by him are hereby
authorized to examine the books, papers and records of each operator in order
to verify the accuracy of any return made or, if no return has been made,
to ascertain the tax due.
Any information gained by the Treasurer, his agents or any other official
or agent of the Township pursuant to the administration of this article shall
be confidential and shall not be disclosed except for official purposes or
in accordance with proper judicial order or for purposes expressly authorized
by this article. The Treasurer and his agents shall have the duty to disclose
the average standard unit rates, on request, to any operator having a proper
use of them and any change in formula allowed by the Treasurer to any operator
shall be disclosed to all operators.
The Treasurer is hereby authorized to accept payment under protest of
any taxes claimed by the Township in any case where the taxpayer disputes
the validity or amount of the Township's claim to tax. If it is thereafter
judicially determined that the Township has been overpaid, the amount of the
overpayment shall be refunded to the taxpayer.
The Treasurer shall collect, by suit or otherwise, all taxes, interest,
costs, fines and penalties due under this article and unpaid. If, for any
reason, any tax is not paid when due, interest at the rate of 6% per year
on the amount of unpaid tax and an additional penalty of 1/2 of 1% per month
shall be added to the tax and collected. The taxpayer shall be liable for
all costs of collection.
Any person failing to comply with or violating any provisions of this
article shall, upon conviction thereof before a District Justice, be fined
not more than $300 and, in default of payment of such fine and costs, be committed
to the Beaver County Jail or Workhouse for a period not exceeding 30 days.
