[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.
INSIDE CUSTOMERA customer who transports his disposable material to the sanitary landfill site.
OUTSIDE CUSTOMERA 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:
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:
1.
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.
2.
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.
3.
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.
