[Adopted 9-21-1992 by Ord. No. 908 (Ch. 24, Part 7, of the
1987 Code of Ordinances)]
This article is passed pursuant to the authority of the following
statutes:
A.
The Municipal Waste Planning Act and Waste Reduction Act, Act of
July 28, 1988, P.L. 556, No. 101, § 101 et seq., as amended,
53 P.S. § 4000.101 et seq., as amended.
B.
The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
§ 1 et seq., as amended, 53 P.S. § 6901 et seq.,
as amended.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
As used in this article, the following terms shall have the
meanings indicated:
A person or entity engaged in operating, controlling or owning
a waste landfill or disposing of waste as defined herein. This shall
include ownership or control of the site and/or the operations on
a site.
Person or entity named from time to time by simple resolution
of the Township Board of Commissioners. Tax Collector shall post such
bond as the Township Board of Commissioners shall direct by simple
resolution, and shall have full power and authority under this article.
Any garbage, refuse, industrial, lunch room, office waste
or any other material including solid, liquid, semisolid or that which
contains gaseous material resulting from the operations of residential,
municipal, commercial or institutional establishments and from community
activities; it shall further include any sludge which is not hazardous
waste. It shall also include sludge from municipal, commercial or
institutional water supply or treatment plants; it shall further include
wastewater and materials used in treatment plants for pollution control
facilities. It shall further include recyclable materials. It shall
further include construction and demolition waste and sludge from
sewage treatment plants. It shall further include yard debris, leaves,
sticks, wood, grass, shrubbery, tree trimmings and like material.
It is the intention of this article to include any material which
may be dumped, treated, disposed of, stored or otherwise dealt with
under the laws of the Commonwealth of Pennsylvania. The tax shall
be due whether or not such dumping, treating, storing, filling and
disposal operations are lawful.
Any facility which is designed, operated or maintained for
the storage, treating, dumping or disposal of waste as defined above.
It shall not include a sewage treatment plant.
The incidence of taxation of this article shall be the dumping,
disposal, storing, receipt, utilization of waste and/or operation
of any waste landfill within the Township of North Versailles. A tax
is hereby levied on all such transactions and conduct. If any portion
of any of the taxable conduct occurs in North Versailles, then the
entire tax is due without proration. All operators shall be responsible
for the collection and payment of the tax pursuant to this article.
A.
The tax shall be calculated by measuring all waste which is stored,
disposed, dumped or treated at a waste landfill within the Township
of North Versailles at whichever of the following described methods
are used by the operator to charge for the use of the subject facility:
(1)
At the rate of $1 per ton for all waste which is weighed.
(2)
At the rate of $1 for every three cubic yards of waste which is measured
by volume.
(3)
When the charge is the capacity of the container, $1 for each ton
of capacity of such vehicle.
(4)
If the operator fails to charge or uses some other method to charge,
then that method shall be used which produces the maximum tax.
B.
The tax year shall be the calendar year commencing January 1 of each
year and ending December 31 of each year. The tax shall be payable
on a monthly basis and payments shall be remitted to the Tax Collector
by the 15th day of the month following the month for which payment
is made. This tax shall be automatically renewed from year to year
without specific reenactment or advertising. The terms and conditions
of this article shall automatically be renewed and the tax shall be
due and payable without any further notice or public action. Each
operator shall remit the tax on a monthly basis as indicated immediately
hereinabove and shall file a final return for the year of operation
by March 1 of the year following the year for which the tax return
is to be filed. The operator as defined herein shall be responsible
for collecting and remitting the tax, and for filing tax returns.
The Township Secretary is hereby designated as the Tax Collector
to serve without bond except as the Secretary is presently bonded.
The Tax Collector shall have authority to collect the tax, demand
and receive accounting from all operators for all activities and procedures.
The Tax Collector shall further have the authority to enact such regulations
and prepare such forms as it deems to be appropriate. Such regulations
and forms must first be approved by the Township Commissioners. The
Tax Collector shall have authority to sue, prosecute and lien in the
name of the Township for all such taxes, interest and penalties that
may be due. Tax Collector shall have all full rights as any Tax Collector
under the statutes hereinabove cited to enforce collection and to
determine the amount of tax due. This includes, but is not limited
to, the right to audit operators' records and the right to review
all tax returns and records of any operator.
The failure of an operator to file a tax return or provide information
as directed or requested by the Tax Collector, or as imposed by this
article, shall be deemed to be an offense. It shall also be an offense
for failing to remit by the 15th of each month for all taxes due and
owing from the prior month, or for failing to remit on an annual basis
as set forth herein. All such sums which are not paid when due shall
be subject to a penalty of 10% and simple interest at 6% per annum
from the due date. For each violation of this article, the responsible
entity shall be subject to a fine not in excess of $1,000. Each day
of delinquency shall be a separate offense.
If any portion of this article shall be deemed to be improper,
illegal, invalid or unconstitutional, then it is the intent of the
Township Board of Commissioners that it would have enacted the balance
of this article irrespective of said invalid portion. It is further
the intent of the Township Board of Commissioners to impose a system
of taxation and to collect the tax on dumping, filling and waste disposal
operations. This article shall be interpreted to best carry out that
intention so that a tax is imposed, collected and not evaded. Further,
it is the intention of the Township of North Versailles that it receive
no less than the maximum amount allowed by statute.
