HomeMy WebLinkAboutORDINANCES - 08041987 - 87-58 i
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repealed, amended and re-enacted to read: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- 58 , § 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- 98 § 2 , 87-5Z § 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- 59 § 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.
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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: 0. i -/*� -
'Deputy C rk Board Chair
[SEAL]
(7/27/87 )
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ORDINANCE NO. 87- 58