ASSEMBLY, No. 262

STATE OF NEW JERSEY

Introduced Pending Technical Review by Legislative Counsel

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

By Assemblymen BATEMAN and KAVANAUGH

An Act concerning solid waste disposal taxes, and amending P.L.1985, c.38.

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

    1. Section 3 of P.L.1985, c.38 (C.13:1E-138) is amended to read as follows:

    3. a. There is levied upon the owner or operator of every sanitary landfill facility a solid waste services tax. The services tax shall be imposed on the owner or operator at the initial rate of $0.50 per ton of solids and $0.002 per gallon of liquids on all solid waste accepted for disposal at a sanitary landfill facility. On [the first day of the first calendar year following the imposition of the services tax] January 1, 1986, and annually thereafter, the rate of the services tax shall be increased by $0.05 per ton of solids. No services tax shall be levied on the owner or operator of a sanitary landfill facility for the acceptance for disposal of the waste products resulting from the operation of a resource recovery facility.

    b. (1) There is levied upon the owner or operator of every sanitary landfill facility a resource recovery investment tax. The investment tax shall be levied on the owner or operator at the initial rate of $1.00 per ton of solids and $0.004 per gallon of liquids on all solid waste accepted for disposal at a sanitary landfill facility. No investment tax shall be levied on the owner or operator of a sanitary landfill facility for the acceptance for disposal of the waste products resulting from the operation of a resource recovery facility.

    (2) Unless the rate is otherwise adjusted pursuant to section 11 of [this amendatory and supplementary act] P.L.1985, c.38 (C.13:1E-146), the rate of the investment tax shall be increased in accordance with the following schedule:

    (a) On [the first day of the first calendar year following the imposition of the investment tax] January 1, 1986, the rate of the investment tax shall increase to $2.00 per ton of solids;

    (b) On [the first day of the second calendar year following the imposition of the investment tax] January 1, 1987, the rate of the investment tax shall increase to $3.00 per ton of solids; and

    (c) On [the first day of the third calendar year following the imposition of the investment tax] January 1, 1988, the rate of the investment tax shall increase to $4.00 per ton of solids.

    The investment tax shall no longer be levied on the owner or operator of a sanitary landfill on and after [the first day of the 11th calendar year following the imposition of the investment tax] January 1, 1996.

    c. There is levied upon the owner or operator of every sanitary landfill facility which accepts out-of-district solid waste a solid waste importation tax. The waste importation tax shall be imposed on the owner or operator at the initial rate of $1.00 per ton of solids and $0.004 per gallon of liquids on all out-of-district solid waste accepted for disposal at a sanitary landfill facility. On [the first day of the third calendar year following the imposition of the waste importation tax] January 1, 1988, the rate of the waste importation tax shall be increased to $4.00 per ton of solids, and annually thereafter the rate of the waste importation tax shall be increased by $2.00 per ton of solids. No waste importation tax shall be levied on the owner or operator of a sanitary landfill facility for the acceptance for disposal of the waste products resulting from the operation of a resource recovery facility. No waste importation tax shall be levied on the owner or operator of a sanitary landfill facility for the acceptance for disposal of out-of-district solid waste pursuant to a negotiated and adopted interdistrict agreement.

    The waste importation tax shall no longer be levied on the owner or operator of a sanitary landfill facility which accepts out-of-district solid waste on or after [the first day of the 11th calendar year following the imposition of the waste importation tax] January 1, 1996.

    d. If any owner or operator of a sanitary landfill facility determines the quantity of solid waste accepted for disposal by a measure other than tons or gallons, the taxes imposed pursuant to the provisions of this section shall be levied at an equivalent rate as determined by the director.

    e. No taxes shall be levied on the owner or operator of a sanitary landfill facility for the acceptance of solid waste generated exclusively by an agency of the federal government if a solid waste collector submits to the owner or operator an itemized invoice, signed and verified by an authorized officer of the federal agency, indicating the number of tons of solid waste to be disposed of, and a copy of the contract with the federal agency for the collection of solid waste with an effective date prior to the effective date of [this amendatory and supplementary act] P.L.1985, c.38 (C.13:1E-136 et al.). Taxes shall be levied on the owner or operator for acceptance of solid waste generated by a federal agency if the contract between the federal agency and the solid waste collector was entered into, or renewed, on or after the effective date of [this amendatory and supplementary act] P.L.1985, c.38 (C.13:1E-136 et al.).

(cf: P.L.1985, c.38, s.3)

    2. This act shall take effect immediately.

STATEMENT

    This bill would eliminate the Solid Waste Importation Tax at sanitary landfill facilities against sending counties when out-of-district solid waste is disposed of pursuant to a negotiated and adopted interdistrict agreement. The elimination of importation taxes is intended to encourage agreements between counties for solid waste disposal.

Eliminates Solid Waste Importation Tax in certain circumstances.