Chapter 4.04
SOLID WASTE EXCISE PRIVILEGE TAX – GENERAL DISTRICT
Sections:
4.04.050 Administration – Collection.
4.04.060 Inspection of County records.
4.04.010 Definitions.
As used in this chapter, the following terms shall be defined as follows:
A. “Business or institution” means all properties in the County other than residential dwellings which are served by a certificated hauler. The tax shall apply whether the business or institution is for-profit or nonprofit, public or private.
B. “Capital improvement” means the acquisition or improvement of land or the acquisition, construction, or renovation of solid waste disposal facilities, including but not limited to landfills and transfer stations.
C. “Certificated hauler” means a solid waste collection company that has obtained a certificate of convenience and necessity from the WUTC pursuant to Chapter 81.77 RCW to provide solid waste collection service in unincorporated areas of the County.
D. “County” means San Juan County.
E. “District” means the County’s general solid waste disposal district.
F. “Plan” means the Comprehensive Solid Waste Management Plan adopted pursuant to and consistent with Chapter 70.95 RCW.
G. “Residential dwelling” means each single-family house, apartment, houseboat, or other dwelling unit which is separately billed for waste collection service by a certificated hauler. Forest areas, farms or ranches that elect to use collection service shall be considered as residential dwellings for purposes of this chapter. Residence 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. “WUTC” means the Washington Utilities and Transportation Commission or any agency which succeeds to its powers. (Ord. 16-2012 § 1; Ord. W-1-1996 § 1)
4.04.020 Levy of tax.
There is hereby levied a solid waste excise privilege tax (the “tax”) on the privilege of living in or doing business in San Juan County, as authorized by Laws of 1982, Ch. 175, Sec. 5 and RCW 36.58.140, and pursuant to County Ordinance No. 19-1996. (Ord. 16-2012 § 2; Ord. W-1-1996 § 2)
4.04.030 Rate.
The rate of the tax imposed by this chapter shall be 14.5 percent of the following:
A. The charges billed by certificated 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 disposal fees paid by any person at any solid waste handling or disposal facility that is owned, operated or authorized by the County; provided, however, that the tax shall not be imposed upon such fees billed by certificated haulers for the delivery or waste collected from a residential dwelling, business or institution that is subject to the tax under subsection (A) of this section. For purposes of this section, the term “solid waste” means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage. The tax will not be imposed on any transaction involving the salvage or reuse of materials, or the collection of recyclable materials. (Ord. 17-2015 § 1; Ord. 16-2012 § 3; Ord. W-1-1996 § 3)
4.04.040 Use of proceeds.
The proceeds of the tax imposed by this chapter and investment earnings therefrom shall be used solely for purposes related to solid waste, operations, maintenance and related debt service thereon. (Ord. 16-2012 § 4; Ord. W-1-1996 § 4)
4.04.050 Administration – Collection.
The County treasurer shall administer and collect the tax consistent with the procedures approved in County Ordinance No. 19-1996. (Ord. 16-2012 § 5; Ord. W-1-1996 § 5)
4.04.060 Inspection of County records.
The district hereby consents 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. 16-2012 § 6; Ord. W-1-1996 § 6)
4.04.070 Effective date.
The tax imposed by this chapter shall be effective from and after the first day of October 2012. (Ord. 16-2012 § 7; Ord. W-1-1996 § 7)
4.04.080 Severability.
If any section of this chapter or its application to any person or circumstances is held invalid, the remaining sections or the application of the provisions to other persons or circumstances are not affected. (Ord. 16-2012 § 8; Ord. W-1-1996 § 8)