HomeMy WebLinkAboutMINUTES - 08041987 - 2.5 C2 s-
BOARD OF SUPERVISORS, CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of )
RESOLUTION NO. 87/487
Authorizing an Increase )
in the License Tax on ) (Elec. C. § 3750 et seq. )
Existing Hazardous Waste )
Facilities )
)
The Board of Supervisors of Contra Costa County RESOLVES
that :
Health and Safety Code § 25149 . 5 authorizes the Board to
impose a tax on the operation of existing hazardous waste
facilities, in an amount not to exceed 10% of the annual gross
receipts of each facility.
The Board has imposed, and the County is collecting, a tax
based on tonnage or truckload of hazardous wastes received by
existing hazardous wastes facilities . The tax based on tonnage or
truckload is less than 10% of the annual gross receipts of the
existing hazardous waste facilities in this County. The Board has
adopted on this date, Ordinance No . 87- 58 which increases the tax
to the maximum amount of 10% of the annual gross receipts of
existing hazardous waste facilities .
Government Code § 3750 authorizes the Board to submit to the
voters, without petition, an ordinance for the repeal , amendment
or enactment of any ordinance. This ordinance is to be presented
for confirmation and approval by the voters of this County
according to the Ballot Proposition attached as Exhibit A. which
is to be placed on the November 3 , 1987 election ballot . This
ballot is also to obtain the approval by a majority vote of the
voters, of said increased tax.
This Board further RESOLVES that the County Clerk (Elections
Clerk) is directed to take all steps necessary to place the
attached proposition on the November 3 , 1987 ballot for this
County.
PASSED on August 4 , 1987 by four/fifths vote of the Board, as
follows :
AYES: Supervisors Powers , Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: None
ABSTAIN: None
hereby certify that this Is a tru^and correct copy of
an action taken and entered on the minutes'of the
Board of Supervisors on the date shown.
ATTESTED: _ Aup-,u s t 4, l c)87
PHIL BATCHELOR, Cleric of the Board
of Supervisors and County Administrator
By l9 7��G� a�,,,% , Deputy
cc : Elections
County Administrator
County Counsel
Health Services Dept .
[Revised version)
7/30/87
BALLOT PROPOSITION
License Tax on Existing Hazardous Waste Facilities -
Shall Ordinance No. 87- 58 of the Board of Supervisors
of Contra Costa County be approved to provide authorization
for the levying of a 10 percent license tax on the gross
annual receipts of the operations of the existing IT
Corporation (Martinez) and Richmond Sanitary Service (North
Richmond) hazardous waste disposal facilities?
02 �
ORDINANCE No. 87- 58
(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
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- 58t § 2 , 87- 59 § 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-_5 § 2 , 87-5q § 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- 58 § 2 , 87- 59 § 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 . 87-58 § 2 , 87-5 § 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- 59 ) 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.
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 .
PASSED on August 4, 1987 by the following vote:
AYES: Supervisors Powers , Fanden , Schroder , Torlakson , McPeak
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: PHIL BATCHELOR,
Clerk of the Board and
County Administrator
By: D�/
'Deputy C rk Board Chair
[ SEAL]
(7/27/87 )
lic.tax.ltf (B)
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ORDINANCE NO. 87- 58