The URL can be used to link to this page

Home My WebLink AboutMINUTES - 07281987 - 2.1 3 VJTO BOARD OF SUPERVISORS FROM: Phil Batchelor C1�wtr County Administrator C��lh7lCt DATE: July 22, 1987 CO SUBJECT; Increase in Hazardous Waste Tax SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION• Acknowledge receipt of this report, introduce ordinance( s) , waive reading, and fix August 4, 1987 for adoption. BACKGROUND- When the Board considered the report. on, the hazardous waste tax on July 21, 1987 , the Board asked that the County Administrator provide some justification for why the tax should be increased to 10% of gross revenue. The issue was whether there were reasons other than to simply increase General Fund revenue for recommending the increase in the tax. The other counties which have Class I hazardous waste landfills in their counties have, over the past few months, increased their tax to 10% of gross revenue. Failure to increase the tax to 10% creates an inequitable situation -where it may be less expensive to dispose of hazardous waste in Contra Costa County than elsewhere in California. In addition, IT Corporation has been increasing their charges over the past few months. Leaving the tax on a tonnage basis ignores these price increases Iunless thetax on a tonnage basis is increased to approximately, 10% of gross revenue. It is . more direct to impose the tax on gross revenue than on a tonnage basis and doing so automatically adjusts the tax as price changes occur. Increasing the tax at this point, will provide additional revenue to meet a variety of needs. in the County. f After. the Board has heard any testimony you wish to receive, it is recommended that the Board introduce the ordinance( s) , waive reading, and fix August 4, 1987 for adoption, and take related actions. CONTINUED ON ATTACHMENT: YES SIGNATURE: _A RECOMMENDATION OF COUNTY ADMINISTRATOR .__ RECOMMENDATION OF BOARD COMMITTEE X APPROVE OTHER r- S 1 GNATURE S : ACTION OF BOARD ON Ju V 98 _.APPROVED AS RECOMMENDED X OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS (ABSENT 1 ) AND CORRECT COPY OF AN ACTION TAKEN AYES; NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT; ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. CC: County Administrator ATTESTED July 28 , 1987 Health Services Director County Counsel PHIL BATCHELOR, CLERK OF THE BOARD OF Richmond Sanitary Service SUPERVISORS AND COUNTY ADMINISTRATOR IT Corporation BY J M382/7783 _,DEPUTY ORDINANCE No. 87- (License tax on existing hazardous waste facilities) The Contra Costa County Board of Supervisors ordains as follows (omitting the parenthetical footnotes from the enacted or amended provisions of the County Ordinance Code) : SECTION I . SUMMARY. This ordinance increases the license tax on existing hazardous waste facilities to the maximum 10 percent of, annual gross receipts allowed by California Health and Safety Code Section 25149. 5, by requiring payment of a tax in addition to the tax imposed by County Ordinance Code Article 64-10.4. SECTION II . Article 64-10 .6 is added to the County Ordinance Code, to read: ARTICLE 64-10.6 PERCENTAGE TAX 64-10.602 Imposed. In addition to the license tax based on tonnage or truckload imposed on the operation of existing hazardous waste facilities by Article 64-10.4 , pursuant to Health and Safety Code Section 25149. 5, there is hereby imposed on the operation of existing hazardous waste facilities, an additional license tax in the amount of ten percent of the annual gross receipts of each such facility. (Ord. 87-_, § 2. ) 64-10.604 Payment. Tax payments are due and payable quarterly, ninety days after the end of each quarter of the fiscal year of the facility. Payments shall be made to the County Auditor-Controller. (Ord. 87- § 2. ) 64-10.606 Credit. An existing hazardous waste facility shall receive a credit against the taxes required by this Article, for all payments of taxes based on tonnage or truckload made pursuant . to Article 64-10. 4, for the calendar months in a quarter. It is the intent of the board to impose the maximum tax allowed by Health and Safety Code § 25149.5. In no event shall the total amount of license tax required by Articles 64-10 .4 and 64-10.6 exceed ten percent of the annual gross receipts of each such . facility. (Ord. 87- § 2. ) 64-10.608 Regulations. The board may from time to time, by resolution, issue regulations on administration; procedures, interpretation and policy direction for this chapter and the efficient collection of its tax. (Ord. 87- § 2. ) SECTION III. EFFECTIVE DATE. Pursuant to Government Code Section 25123 (c) , this ordinance shall take effect immediately upon passage by the Board. SECTION IV. PUBLICATION. Within 15 days of passage, the Clerk of the Boardshallcause this ordinance to be published once, with the names of the supervisors voting for and against it, in the a newspaper published in this County. PASSED on by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: PHIL BATCHELOR, Clerk of the Board and County Administrator By: Deputy Clerk Board Chair [SEAL) (7/27/87) lic.tax.ltf(A) -2- ORDINANCE NO. 87- ORDINANCE No. 87- (License tax on existing hazardous waste facilities) The Contra Costa County Board of Supervisors ordains as follows (omitting the parenthetical footnotes from the enacted or amended provisions of the County Ordinance Code) : SECTION I. SUMMARY. This ordinance increases the license taxon existing hazardous waste facilities to the maximum 10 percent of gross receipts allowed by California Health and Safety Code Section 25149 . 5, by requiring payment of a tax in addition to the tax imposed by County Ordinance Code Article 64-10.4. This ordinance is submitted to to the electorate for approval by a majority vote. SECTION II . Article 64-10.6 of the County Ordinance Code is repealed, amended and re-enacted to read: ARTICLE 64-10 .5 PERCENTAGE TAX 64-10. 502 Imposed. In addition to the license tax based on tonnage or truckload imposed on the operation of existing hazardous waste facilities by Article 64-10 .4, pursuant to Health and Safety Code Section 25149 . 5, there is hereby imposed on the operation of existing hazardous waste facilities, an additional license tax in the amount of ten percent of the annual gross receipts of each such facility. (Ord. 87- , § 2 , 87- § 2 . ) 64-10.504 Payment. Tax payments are due and payable quarterly, ninety days after the end of each quarter of the fiscal year of the facility. Payments shall be made to the County Auditor-Controller. (Ord. 87- § 2, 87- § 2 . ) 64-10 .506 Credit. An existing hazardous waste facility shall receive a credit against the taxes required by this Article for all payments of taxes based on tonnage or truckload made pursuant to Article 64-10.4 , for the calendar months in a quarter. It is the intent of the board to impose the maximum tax allowed by Health and Safety Code § 25149. 5 . In no event shall the total amount of license tax required by Articles 64-10 .4 and 64-10 . 5 exceed ten percent of the annual gross receipts of each such facility. (Ord. 87- § 2, 87- § 2. ) 64-10.508 Regulations. The board may from time to time, by resolution, issue regulations on administration, procedures , interpretation and policy direction for this chapter and the efficient collection of its tax. (Ords. 87- § 2, 87- § 2. ) SECTION III . NO EFFECT. The adoption of this ordinance and amendment of the Contra Costa County Ordinance Code shall not affect license taxes due and unpaid pursuant to Article 64-10. 6 (Ord. No. 87- ) on or at the effective date of this ordinance and the collection of these license taxes. SECTION IV. VOTER APPROVAL. This ordinance' s proposed tax increase is submitted to the electorate of this County, for approval by a majority vote of the voters voting in the November 3, 1987 election. .r SECTION V. EFFECTIVE DATE. This ordinance shall take effect immediately upon its confirmation and approval by a majority of the voters voting within Contra Costa County in an election to be held November 3, 1987. SECTION VI. PUBLICATION. Within 15 days after voter approval of the ordinance, the Clerk of the Board shall cause this ordinance to be published once, with the names of the supervisors voting for and against it, in the a newspaper published in this County. PASSED on by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: PHIL BATCHELOR, Clerk of the Board and County Administrator By: Deputy Clerk Board Chair [SEAL] (7/27/87 ) lic.tax. ltf(B) -2- ORDINANCE NO. 87-