Chapter 3.26
SOLID WASTE DISPOSAL DISTRICT TAX

Sections:

3.26.010    Definitions.

3.26.020    Tax levied.

3.26.030    Tax rate.

3.26.040    Use of proceeds.

3.26.050    Administration and collection procedures.

3.26.060    Consent to inspection of records.

3.26.070    Effective date.

3.26.080    Severability.

3.26.090    Annual review of tax requirements.

3.26.010 Definitions.

As used in this chapter, the following terms shall be defined as follows:

A. “Business or institution” shall include all properties in Whatcom County other than residential dwellings which are served by a certificated or franchised hauler of solid wastes. The tax shall apply whether the business or institution is for profit or nonprofit, public or private.

B. A “certificated hauler” is a garbage and refuse collection company that has obtained a certificate of convenience and necessity from the WUTC pursuant to Chapter 81.77 RCW for a franchise area that includes unincorporated areas of the county.

C. “District” means the Whatcom County Solid Waste Disposal District.

D. The “executive committee” means the executive committee formed pursuant to the interlocal agreements, an example of which is incorporated in Appendix A of the ordinance codified in this chapter.

E. A “franchised hauler” is a garbage and refuse collection company that has been granted a franchise to provide service within one or more of the cities that have entered interlocal agreements with the county, as shown in Appendix A of the ordinance codified in this chapter.

F. The “plan” is the county’s comprehensive solid waste management plan, as it has been updated in January 1990 and may be amended thereafter.

G. A “residential dwelling” includes each single family house, apartment, houseboat, or other dwelling unit which is separately billed for waste collection service by a franchised or certificated hauler. Forest areas, farms or ranches that elect to use collection service shall be considered as residential dwellings for purposes of this chapter. Residents of apartments, hotels, dormitories, boarding houses, maritime vessels, or other housing units shall not be separately taxed if the landlord or some other party arranges for solid waste collection and pays for solid waste collection and the tax on behalf of tenants or residents.

H. The “WUTC” is the Washington Utilities and Transportation Commission or any agency which succeeds to its powers. (Ord. 90-9 § 1).

3.26.020 Tax levied.

There is hereby levied a solid waste excise privilege tax on the privilege of living in or doing business in Whatcom County, as authorized by Laws of 1982, Ch. 175, Sec. 5 and RCW 36.58.140, and pursuant to Ordinance 90-1 (codified as Ch. 8.10 of this code). (Ord. 90-9 § 2).

3.26.030 Tax rate.

The rate of the tax imposed by this chapter shall be 10 percent per month of both of the following:

A. The charges billed by certificated or franchised haulers of solid waste to any residential, business or institutional customer for convenience center, collection, drop box or construction and demolition service provided within the district; and

B. The charges imposed by any public or private facility within the district handling or disposing of waste generated within the district but disposed of outside the district; provided, however, that this subsection B shall not apply to waste that is the subject of the charges in subsection A of this section. (Ord. 90-9 § 3).

3.26.040 Use of proceeds.

The proceeds of the tax imposed by this chapter and investment earnings therefrom shall be used only to pay for the construction, operation, maintenance, and closure of any landfill that may be developed in the future; funding of approved recycling programs when recommended by the executive committee; public educational programs related to the management of solid waste; construction, maintenance, and operation of transfer stations; and such other programs as the executive committee may recommend pursuant to the plan; provided, however, that up to five percent of tax funds collected may be used to support tax billing and collection activities by the county treasurer and prosecutor. (Ord. 90-9 § 4).

3.26.050 Administration and collection procedures.

The executive shall administer and collect the tax consistent with procedures approved in Ordinance 90-1. (Ord. 90-9 § 5).

3.26.060 Consent to inspection of records.

The district and Whatcom County hereby consent to the inspection of such records as are necessary to qualify the district for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 90-9 § 6).

3.26.070 Effective date.

The tax imposed by this chapter shall be effective from and after May 1, 1990, or from and after such other date which the county executive may certify as the implementation date for the tax; provided, however, that such other date shall occur on the first day of a month, and shall not be sooner than the first day of the month following the approval of the ordinance codified in this chapter, nor later than six months following such approval. (Ord. 90-9 § 7).

3.26.080 Severability.

If any section of this chapter or its application to any person or circumstances is held invalid, the remaining sections of the application of the provisions to other persons or circumstances is not affected. (Ord. 90-9 § 8).

3.26.090 Annual review of tax requirements.

The executive committee shall annually review the tax requirements to fund the solid waste disposal programs and advise the county council of its findings. (Ord. 90-9 § 9).