Business Taxes Law Guide – Revision 2010
 

48000. Quarterly fee; rate. (a) Each operator of a disposal facility shall pay a fee quarterly to the State Board of Equalization which is based on the amount, by weight or volumetric equivalent, as determined by the board, of all solid waste disposed of at each disposal site.

(b) (1) The fee for solid waste disposed of shall be one dollar and thirty-four cents ($1.34) per ton. Commencing with the 1995–96 fiscal year, the amount of the fee shall be established by the board at an amount that is sufficient to generate revenues equivalent to the approved budget for that fiscal year, including a prudent reserve, but shall not exceed one dollar and forty cents ($1.40) per ton.

(2) On and after January 1, 2012, the amount of the fee established by the board pursuant to paragraph (1) shall be increased by twelve cents ($0.12) per ton for each operator of a solid waste landfill that notifies the board that it elects to participate in the State Solid Waste Postclosure and Corrective Action Trust Fund pursuant to Article 2.1.

(c) The board shall notify the state board on the first day of the period in which the rate shall take effect of any rate change adopted pursuant to this section.

(d) The board and the state board shall ensure that all the fees for solid waste imposed pursuant to this section that are collected at a transfer station are paid to the state board in accordance with this article.

(e) (1) The fee imposed by paragraph (2) of subdivision (b) shall not be operative on or after January 1, 2012, unless the board receives, on or before July 1, 2011, letters of participation in the State Solid Waste Postclosure and Corrective Action Trust Fund from landfill operators representing at least 50 percent of the total volume of waste disposed of in 2010.

(2) The board shall notify the state board, on or before August 31, 2011, if the fee imposed by paragraph (2) of subdivision (b) shall become operative, pursuant to paragraph (1).