[Adopted 6-9-1987 by L.L. No. 3-1987]
The Legislature of the State of New York has
authorized municipalities pursuant to Chapter 812 of the Laws of 1986
of the State of New York to impose an annual assessment in an amount
equal to 5% of the gross receipts of commercial hazardous waste facilities,
either partially or wholly located within the Town of Niagara, and
it being the intent of the Town Board to impose such assessment against
those commercial hazardous waste facilities as they are defined by
the Laws of the State of New York, either partially or wholly located
within the Town, said assessment, for the benefit of the residents
of the Town of Niagara, is hereby adopted as Local Law No. 3-1987.
As used in this article, the following terms
shall have the meanings indicated:
All receipts from the provision of hazardous waste management
services attributable to a particular industrial hazardous waste treatment
storage and disposal facility as the term gross receipts is defined
in § 27-0925, Subdivision (1), of the Environmental Conservation
Law of the State of New York.
As provided by § 27-1101, Subdivision (5), of the
Environmental Conservation Law of the State of New York, as amended.
[Amended 6-13-1989 by L.L. No. 7-1989; 2-13-1990 by L.L. No.
2-1990]
There is hereby imposed an annual assessment
of 4% on gross receipts of all commercial hazardous waste facilities
located in the Town of Niagara in an amount equal to 4% of the gross
receipts of the facility commencing with the calendar year 1990.
A.
The assessment provided for herein shall be assessed
and collected as provided by the General Municipal Law and Town Law
of the State of New York and such other laws, statutes or ordinances
as may apply to collection of assessments by a municipality.
B.
This assessment shall be in addition to any and all
other assessments, taxes, agreements or contracts imposed by law or
previously entered into by the Town.
C.
The assessment payable hereunder shall be paid by
the person, firm or corporation responsible therefore prior to February
15 of the calendar year next succeeding the receipt of gross receipts
for a commercial hazardous waste facility.
