Chapter 4.76
SOLID WASTE UTILITY TAX

Sections:

4.76.010    Levied.

4.76.020    Rate.

4.76.030    Remittance of tax.

4.76.040    Solid waste fund.

4.76.050    Violation – Penalty.

4.76.010 Levied.

There is levied and shall be collected a solid waste utility tax upon every person or company in the business of solid waste collection and disposal in the city. [Ord. 9881 § 1, 1988; Ord. 9388 § 1, 1984].

4.76.020 Rate.

The rate of tax imposed by this chapter shall be 11.5 percent of the gross income from garbage collection and disposal activities conducted in the city. [Ord. 2005-03-026; Ord. 10907 § 1, 1997; Ord. 10559 § 2, 1994; Ord. 10266 § 1, 1991; Ord. 9881 § 2, 1988; Ord. 9751, 1987; Ord. 9521 § 1, 1985; Ord. 9388 § 2, 1984].

4.76.030 Remittance of tax.

The tax shall be collected and placed in an interest-bearing account by the contractor. The contractor shall pay to the city, upon a monthly basis, the tax levied by this chapter plus accumulated interest. The tax shall be paid not later than 30 days following the end of the monthly period. The remittance shall be accompanied by a form to be provided and prescribed by the director of finance. [Ord. 10907 § 2, 1997; Ord. 9388 § 3, 1984].

4.76.040 Solid waste fund.

The tax collected shall be placed in the solid waste fund and shall be used for expenditures and financing relating to city solid waste and recycling programs, environmental remediation of landfill or otherwise contaminated sites, and nuisance abatement. [Ord. 2015-02-004; Ord. 2012-12-058 § 1; Ord. 9388 § 4, 1984].

4.76.050 Violation – Penalty.

Any contractor who fails or refuses to pay the tax when due shall be guilty of a misdemeanor. [Ord. 9388 § 5, 1984].