Iowa Admin. Code r. 567-101.14 - Fees for disposal of solid waste at sanitary landfills
(1)
Authority, purpose and
applicability.
a.
Authority. Pursuant to Iowa Code section
455B310.,
the department has authority to collect fees for the disposal of solid waste at
sanitary landfills. All tonnage fees received by the department under this rule
shall be deposited in the solid waste account of the groundwater protection
fund created under Iowa Code section
455E11(1)..
b.
Purpose. The purpose of
this rule is to provide an orderly and efficient process for the assessment and
collection of fees for the disposal of solid waste at a sanitary landfill. This
rule clarifies the applicability of the fees and sets forth a fee schedule,
means of filing, and record-keeping requirements.
c.
Applicability. Except as
provided in subrule 101.14(2), operators of all sanitary landfills located
within Iowa and subject to the permitting requirements of the department shall
pay a fee for each ton of solid waste disposed of in the landfill.
(2)
Exclusion.
Fees do not apply to wastes which will not be buried at a sanitary landfill if
such material is salvaged or recycled in accordance with the provisions of the
landfill permit.
(3)
Fee
schedule.
a. The base tonnage fee is
$4.25 per ton of solid waste .
b.
The statewide goal progress average is 36 percent, as determined by the
department on July 1, 1999.
c. If
at any time the department notifies a planning agency or municipal solid waste
sanitary disposal project (s) in writing that the planning area has failed to
meet the 25 percent goal, all municipal solid waste sanitary disposal projects
within that planning area that are required to remit state tonnage fees shall
collect an additional 50 cents per ton, in addition to the base tonnage fee
starting with the next scheduled fee payment. All municipal solid waste
sanitary disposal projects within the planning area that are required to remit
state tonnage fees shall remit to the department $3.30 per ton for the tonnage
fees collected, and the sanitary landfill operator (s) shall retain the
remaining $1.45 per ton. Of the tonnage fee retained by the sanitary landfill
operator (s), 95 cents per ton is to be used for comprehensive plan
implementation and 50 cents per ton is to be used for environmental protection
activities and for comprehensive planning. Environmental protection activities
include the development of a closure or postclosure plan, the development of a
plan for the control and treatment of leachate including the preparation of
facility plans and detailed plans and specifications, the preparation of a
financial plan, or other environmental protection activities. Moneys due to the
department under this paragraph shall be remitted until such time as evidence
of attainment of the 25 percent goal by the planning area is documented and
approved in writing by the department .
d. If at any time the department notifies a
planning agency and municipal solid waste sanitary disposal project (s) in
writing that the planning area has met or exceeded the 25 percent goal, all
municipal solid waste sanitary disposal projects within that planning area that
are required to remit state tonnage fees shall reduce by 60 cents per ton the
total amount of the base tonnage fee collected, starting with the next
scheduled fee payment.
(1) If the planning
area meets the 25 percent goal but is under the statewide average described in
paragraph 101.14(3)"b," all municipal solid waste sanitary
disposal projects within that planning area that are required to remit state
tonnage fees shall remit to the department $2.20 per ton for the tonnage fees
collected, and the sanitary landfill operator (s) shall retain the remaining
$1.45 per ton. Of the tonnage fee retained by the sanitary landfill
operator (s), 95 cents per ton is to be used for comprehensive plan
implementation and 50 cents per ton is to be used for environmental protection
activities and for comprehensive planning. Environmental protection activities
include the development of a closure or postclosure plan, the development of a
plan for the control and treatment of leachate including the preparation of
facility plans and detailed plans and specifications, the preparation of a
financial plan, or other environmental protection activities. Moneys due to the
department under this paragraph shall be remitted until such time as evidence
of a change in the planning area 's progress toward meeting the state's waste
volume reduction and recycling goals is documented and approved in writing by
the department .
(2) If the planning
area meets the 25 percent goal and exceeds the statewide average described in
paragraph 101.14(3)"b," all municipal solid waste sanitary
disposal projects within that planning area that are required to remit state
tonnage fees shall remit to the department $2.10 per ton for the tonnage fees
collected, and the sanitary landfill operator (s) shall retain the remaining
$1.55 per ton. Of the tonnage fee retained by the sanitary landfill
operator (s), $1.05 per ton is to be used for comprehensive plan implementation
and 50 cents per ton is to be used for environmental protection activities and
for comprehensive planning. Environmental protection activities include the
development of a closure or postclosure plan, the development of a plan for the
control and treatment of leachate including the preparation of facility plans
and detailed plans and specifications, the preparation of a financial plan, or
other environmental protection activities. Moneys due to the department under
this paragraph shall be remitted until such time as evidence of a change in the
planning area 's progress toward meeting the state's waste volume reduction and
recycling goals is documented and approved in writing by the
department .
e. If at any
time the department notifies a planning agency or municipal solid waste
sanitary disposal project (s) in writing that the planning area has met or
exceeded the 50 percent goal, all municipal solid waste sanitary disposal
projects within that planning area that are required to remit state tonnage
fees shall reduce by $1.00 per ton the total amount of the base tonnage fee
collected, starting with the next scheduled fee payment. All municipal solid
waste sanitary disposal projects within the planning area that are required to
remit state tonnage fees shall remit to the department $1.95 per ton for the
tonnage fees collected, and the sanitary landfill operator (s) shall retain the
remaining $1.30 per ton. Of the tonnage fee retained by the sanitary landfill
operator (s), 80 cents per ton is to be used for comprehensive plan
implementation and 50 cents per ton is to be used for environmental protection
activities and for comprehensive planning. Environmental protection activities
include the development of a closure or postclosure plan, the development of a
plan for the control and treatment of leachate including the preparation of
facility plans and detailed plans and specifications, the preparation of a
financial plan, or other environmental protection activities. Moneys due to the
department under this paragraph shall be remitted until such time as evidence
of a change in the planning area 's progress toward meeting the state's waste
volume reduction and recycling goals is documented and approved in writing by
the department .
Table 1 sets forth the
| Table 1 | |
| Planning areas with less than 25% diversion level: | |
| Collect | $4.75 per ton |
| Remit | $3.30 per ton to the |
| Retain | $1.45 per ton ($0.95 per ton for implementing planning,
$0.50 per ton for environmental protection, |
| Planning areas over 25% diversion, under the state average, and under 50%: | |
| Collect | $3.65 per ton |
| Remit | $2.20 per ton to the |
| Retain | $1.45 per ton ($0.95 per ton for implementing planning,
$0.50 per ton for environmental protection, |
| Planning areas over 25% diversion, over the state average, and under 50%: | |
| Collect | $3.65 per ton |
| Remit | $2.10 per ton to the |
| Retain | $1.55 per ton ($1.05 per ton for implementing planning,
$0.50 per ton for environmental protection, |
| Planning areas over 50% diversion: | |
| Collect | $3.25 per ton |
| Remit | $1.95 per ton to the |
| Retain | $1.30 per ton ($0.80 per ton for implementing planning,
$0.50 per ton for environmental protection, |
f.
Retained tonnage fees collected pursuant to this subrule shall be approved by
the department and used for implementation of programs and services designed to
satisfy the requirements of this chapter.
g. For purposes of ca1culating tonnage fees,
sanitary landfills shall utilize scales and shall base the fee assessment on
the net scale weight of solid wastes disposed of at the landfill during the
reporting period.
h. If special
conditions existing at a sanitary landfill make it impractical to use the
landfill's scales to determine waste tonnages, the landfill may propose, for
department review and approval, an alternate method for determining the weight
of disposed solid waste .
(4)
Form, manner, time and place of
filing.
a.
Form.
Any person to whom or entity to which this rule applies shall file a completed
DNR Form 542-3276, Quarterly Solid Waste Fee Schedule and Retained Fees
Report.
b.
Manner, time and
place. Fees are to be paid on a quarterly basis. Sanitary landfills
serving more than one planning area , as expressed in rule 101.12(455B,455D),
shall submit separate Quarterly Solid Waste Fee Schedule and Retained Fees
Reports for each planning area . The fees and report on retained fees will be
due January 1, April 1, July 1, and October 1 for the quarters ending September
30, December 31, March 31, and June 30, respectively. The completed form shall
be submitted with the appropriate fees to Accounting, Department of Natural
Resources, Wallace State Office Building, 502 East 9th Street, Des Moines, Iowa
50319.
(5)
Reporting and record keeping.
a.
Operating records. Those
sanitary landfill operators who are subject to the fee assessment requirements
of this rule shall maintain adequate records to determine and document the
weight of solid waste received at and disposed of in the sanitary landfill
during the calendar year. Planning areas entering into an agreement pursuant to
Iowa Code Supplement section 45 5B.3 06(2) shall submit documentation to the
department and a planning area receiving the solid waste under such an
agreement shall, in addition, submit evidence to the department demonstrating
that required retained fees were returned in a timely manner to other planning
area (s) under the agreement.
b.
Retention of records. All records used in determining the
solid waste fee assessment must be kept for a period of at least three years
from the end of the calendar year which the records represent.
c.
Availability of records.
All records required under this rule must be furnished upon request and be made
available at all reasonable times for inspection to any officer, employee, or
representative of the department who is duly designated by the
director.
(6)
Failure to pay fees. If it is found that a person or entity
has failed to pay the fees assessed by this rule, the director shall enforce
the collection of the delinquent fees. A person or entity required to pay fees
as required by Iowa Code section
455B310.
that fails or refuses to pay the fees by the due date shall be assessed a
penalty of 2 percent of the quarterly fee due, to be assessed on January 2,
April 2, July 2, and October 2, and on a monthly basis on the first day of each
month thereafter, until paid. A person or entity required to retain fees as
required by Iowa Code section
455B310.
that fails or refuses to report the use of the retained fees by the due date
shall be assessed a penalty of 2 percent of the retained fees due to the
department , with said penalty to be assessed on January 2, April 2, July 2, and
October 2, and on a monthly basis on the first day of each month thereafter,
until paid. All penalties shall be paid in addition to the fees due.
Notes
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