[Adopted 8-10-1988 by L.L. No. 4-1988]
[Amended 7-22-1992 by L.L. No. 1-1992]
There shall be an assessment of 4% of the gross
receipts for the storage and disposal of hazardous waste materials
by any commercial hazardous waste facility located in the Town of
Clarence.
A.
GROSS RECEIPTS
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 waste treatment storage
disposal facility without deductions due to cost of materials or equipment
used, labor or services or other costs, interest or discounts paid
or any other expenses whatsoever.
B.
Definitions for other terms used shall be as defined
in § 27-0901 of New York State Environmental Conservation
Law.
[Amended 7-22-1992 by L.L. No. 1-1992]
Said assessment of 4% shall be paid quarterly
on estimates based upon the prior year's quarterly income statements
and a certified statement filed with the Town Tax Collector within
30 days after the facility's fiscal year ends, with state and federal
income tax returns to be made available for examination and the verification
of said statements.
An assessment imposed pursuant to this article
shall be in addition to any and all other assessments, taxes, agreements
or contracts.
