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Township of Elizabeth, PA
Allegheny County
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[Ord. 481, 8/6/1979, § 1]
As used in this Part, 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.
A customer who transports his disposable material to the sanitary landfill site.
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.
Includes garbage, rubbish, waste material, ashes and refuse.
The total of the landfill receipts received by an operator during a taxable period.
Shall include:
The total consideration paid by an inside customer; and
The portion of the consideration paid by the outside customer which is allocated to landfill operations as is hereinafter set forth.
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. Quantity discounts actually given to inside customers during the taxable period may be considered in determining the standard unit rate to be applied to an outside customer when the quantity of disposable material handled for the outside customer equals or exceeds the quantity for which an inside customer has received the disposal.
The Township of Elizabeth.
[Ord. 481, 8/6/1979, § 2]
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 Elizabeth at the rate of 10% of the gross receipts from such business, from the effective date of this Part 5 during the year 1979, and thereafter, from year to year on a calendar year basis. No person shall engage in such business without complying with all the provisions of this Part 5 and paying the tax hereby levied.
[Ord. 481, 8/6/1979, § 3]
Each operator, upon forms prescribed by the Treasurer, shall file on or before April 30, July 31, October 31, of the current tax year, and January 31 of the following 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 this period to which the return applies.
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 month succeeding the month for which the tax is due.
[Ord. 481, 8/6/1979, § 4]
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.
[Ord. 481, 8/6/1979, § 5]
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 Part on the on-site operations as follows:
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.
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.
If the applicable formula set forth in paragraph 1 or paragraph 2 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 events, the Treasurer must notify all other operators in Elizabeth 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.
[Ord. 481, 8/6/1979, § 6]
Each operator shall maintain, separately with respect to each sanitary landfill, complete and accurate records of all transactions, 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 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.
[Ord. 481, 8/6/1979, § 7]
Any information gained by the Treasurer, his agents or any other official or agent of the Township pursuant to the administration of this Part 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 Part. The Treasurer and his agents shall have the duty to disclose the average standard rate 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.
[Ord. 481, 8/6/1979, § 8]
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.
[Ord. 481, 8/6/1979, § 9]
The Treasurer shall collect, by suit or otherwise, all taxes, interest, costs, fines and penalties due under this Part 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 one-half of one percent (1/2%) per month shall be added to the tax and collected. The taxpayer shall also be liable for all costs of collection.
[Ord. 481, 8/6/1979, § 10; as amended by Ord. 561, 6/1/1987; and by Ord. 577, 8/1/1988, § 3]
Any person failing to comply with or violating any provisions of this Part shall, upon conviction thereof before a Justice of the Peace, be fined not more than $600.00, and/or be committed to the Allegheny County jail or workhouse for a period not exceeding 90 days.