Ohio Admin. Code 3745-502-03 - Requirements for collecting, remitting, and reporting solid waste management district disposal and generation fees
(A)
Applicability.
This rule establishes requirements for the owner or operator of a solid waste
landfill or solid waste transfer facility regarding collecting, remitting, and
reporting district disposal fees or a district generation fee levied on the
transfer or disposal of solid waste as authorized by division (B) of section
3734.57 of the Revised Code for
district disposal fees and section
3734.573 of the Revised Code for
district generation fees.
(B)
General requirements.
(1)
As a trustee for
the solid waste management district, the owner or operator of a solid waste
landfill or solid waste transfer facility that is subject to this rule pursuant
to division (B) of section
3734.57 of the Revised Code or
section 3734.573 of the Revised Code
shall do the following:
(a)
Collect a district generation fee on the total inbound
tonnage of a load of solid waste at the solid waste landfill or solid waste
transfer facility that initially receives the load of solid
waste.
(b)
Collect district disposal fees on the total inbound
tonnage of a load of solid waste at the solid waste landfill that receives the
load of solid waste.
(c)
Collect district disposal fees or a district generation
fee on the total tonnage of each load of solid waste in accordance with the
schedules levied by the solid waste management district.
(d)
Calculate the
dollar amount to collect by multiplying the total tonnage of the load of solid
waste by the district disposal fees or the district generation
fee.
(e)
Use a conversion factor of three cubic yards per ton of
solid waste or one cubic yard per ton for baled waste if scales are not used as
the means of determining gate receipts.
(f)
Identify waste on
a load-by-load basis.
(g)
Identify the total tonnage of a load of waste that
consists of solid waste commingled with either construction and demolition
debris or another excluded waste as a load of solid waste and collect district
disposal fees or a district generation fee on the total tonnage of the
load.
(h)
Record in the daily log the total tonnage of each load
of waste received according to the following categories:
(i)
Asbestos.
(ii)
Construction and
demolition debris.
(iii)
Industrial or manufacturing waste.
(iv)
Excluded
waste.
(v)
Municipal solid waste.
(vi)
Source separated
recyclables.
(vii)
Alternative daily cover.
[Comment: When a transporter delivers a load of solid waste to a transfer facility and the load is subsequently transferred to a different solid waste transfer facility or to a solid waste landfill, the owner or operator of the first solid waste transfer facility is solely responsible for collecting and remitting the district generation fee.]
(2)
The district
disposal fees and district generation fee are in addition to all other
applicable fees and taxes and shall be paid as follows:
(a)
By the customer
or a political subdivision to the owner or operator of a solid waste landfill
or solid waste transfer facility.
(b)
By the customer
or political subdivision to a transporter of waste who subsequently transfers
the fees to the owner or operator of a solid waste landfill or solid waste
transfer facility.
(c)
Notwithstanding the existence of any provision in a
contract that the customer or a political subdivision may have with the owner
or operator of the solid waste landfill or solid waste transfer facility or
with a transporter of waste to the solid waste landfill or solid waste transfer
facility that would not require or allow such payment.
(C)
Identifying waste. The owner or operator of a solid
waste landfill or solid waste transfer facility shall obtain the following
information regarding each load of waste delivered to a solid waste landfill or
solid waste transfer facility:
(1)
The type of waste in accordance with paragraph
(B)(1)(h) of this rule.
(2)
The state and county where the waste
originated.
(3)
If the load of waste consists of waste that originated
in more than one county, reasonably estimate the percentage of the load that
came from each county.
(D)
Collecting a
district generation fee at a solid waste transfer facility when materials are
removed for recycling. The owner or operator of a solid waste transfer facility
shall collect a district generation fee in accordance with one of the
following:
(1)
On the total tonnage of the load of solid waste received at
the solid waste transfer facility in accordance with paragraph (B)(1) of this
rule.
(2)
On the net tonnage of the load of solid waste
transported from the solid waste transfer facility for disposal at a solid
waste landfill.
(E)
Collecting
district disposal fees or a district generation fee on loads of commingled
solid waste and construction and demolition debris at a solid waste transfer
facility. All waste created by commingling the loads of solid waste and
construction and demolition debris shall be considered solid waste.
(1)
The owner or
operator of the solid waste transfer facility shall do the following:
(a)
For loads of
solid waste and construction and demolition debris that are commingled prior to
receipt at the solid waste transfer facility, collect and remit district
disposal fees or a district generation fee on the total tonnage of each
load.
(b)
For segregated loads of solid waste and construction
and demolition debris that are received and commingled at the transfer facility
prior to transportation to a solid waste landfill, collect and remit the
district disposal fees or a district generation fee on the total tonnage of
commingled loads of solid waste and construction and demolition debris unless
the owner or operator has obtained approval in accordance with paragraph (E)(2)
of this rule for an alternative method to collect the fees.
(2)
The
owner or operator of a solid waste transfer facility may submit a request for
approval of an alternative method to that specified in paragraph (E)(1)(b) of
this rule for collecting district disposal fees or a district generation fee on
loads of commingled solid waste and construction and demolition debris when
those loads are received at a solid waste transfer facility as segregated
loads, commingled at the solid waste transfer facility, and subsequently
transported to a solid waste disposal facility as commingled waste. The
director may approve such a request if the director determines that the owner
or operator has demonstrated the following:
(a)
The solid waste
transfer facility where the solid waste and the construction and demolition
debris are commingled and the solid waste landfill where the commingled waste
is taken for disposal are both located in Ohio and are both owned and operated
by the same person.
(b)
All commingled solid waste and construction and
demolition debris is transported to the same solid waste disposal landfill
specified in paragraph (E)(2)(b) of this rule.
(c)
By the end of
each working day, all waste that is accepted at the solid waste transfer
facility is taken to the solid waste landfill specified in paragraph (E)(2)(b)
of this rule.
(d)
The daily logs at both the solid waste landfill and the
solid waste transfer facility are consistent and accurate when reconciled at
the end of each working day.
(e)
The owner or
operator of the solid waste transfer facility provides written concurrence from
the solid waste management district levying the district disposal fees or a
district generation fee for the alternative method specified in paragraph
(E)(2) of this rule.
(F)
Remitting
district disposal fees or a district generation fee and submitting returns to
the board. The owner or operator of a solid waste landfill or solid waste
transfer facility that is subject to this rule shall do the following:
(1)
Prepare and
submit a monthly return on a form prescribed by the board that includes at a
minimum the following:
(a)
The total tonnage of solid waste received at the solid
waste landfill or solid waste transfer facility during the
month.
(b)
The total amount of applicable district disposal fees
or district generation fee to be collected on the solid waste during the
month.
(c)
The total amount of district disposal fees or district
generation fee remitted with the return.
(d)
The total tonnage
of solid waste received from solid waste transfer facilities located in Ohio
during the month for which the district generation fee applies.
(2)
Submit
the return not later than thirty days after the last day of the month to which
the monthly return applies.
(3)
Either mail or,
if acceptable to the board, electronically transmit to the board the monthly
district disposal fee or district generation fee return for the month and remit
the district disposal fees or district generation fee collected pursuant to
this rule during that month as indicated on the monthly district disposal fee
and district generation fee return form prescribed by the
board.
(G)
Extensions and late fees.
(1)
The owner or
operator of a solid waste landfill or solid waste transfer facility may request
an extension of not more than thirty days for filing the district disposal fee
and district generation fee return and remitting the district disposal fees or
district generation fee. The owner or operator shall submit the request in
writing to the board with a detailed description of why the extension is
requested. The board may deny a request that is received after the date on
which the district disposal fee and district generation fee return is due to be
filed. Such an extension is not effective unless the request has been approved
by the board in writing.
(2)
If the district disposal fees or district generation
fee are not remitted as specified in paragraph (F)(2) of this rule or by the
last day of an extension approved by the board, the owner or operator of the
solid waste landfill or solid waste transfer facility shall do the
following:
(a)
Pay a late fee of an additional ten per cent of the amount
of the district disposal fees or district generation fee for each month or
portion thereof that the district disposal fees or district generation fee are
late.
(b)
Continue to accrue late fees each month until the total
amount of district disposal fees or district generation fees, including late
fees, are remitted.
(c)
Calculate the late fee using the following formula:
total late fee due = (total amount of district disposal fees or district
generation fee that are late) x (0.10) x (number of months that the district
disposal or district generation fee are late, expressed as a whole
number).
(3)
For the purposes of calculating the late fee, the
following shall apply:
(a)
The first month in which district disposal fees or
district generation fee are late begins on the first day after the deadline has
passed for timely submitting the district disposal fee and district generation
fee return and the district disposal fees or district generation fee as
specified in paragraph (F)(2) of this rule.
(b)
One additional
month is counted every thirty days thereafter.
(c)
The full amount
of the late fee is accrued on the first day of each month that the district
disposal fees or district generation fees are late.
(d)
The late fee will
not be prorated according to the number of days that the district disposal fees
or district generation fees are late.
(H)
Exclusions.
(1)
The district
disposal fees and district generation fee do not apply to any of the
following:
(a)
Solid wastes that are disposed of at a solid waste landfill
owned by the generator of the wastes if the solid wastes are exclusively
disposed of at a solid waste landfill owned by the generator regardless of
whether or not the solid waste landfill is located on a premises where the
solid waste is generated.
(b)
Solid wastes that are disposed of at a solid waste
landfill that exclusively dispose of wastes that are generated from the
combustion of coal, or from the combustion of primarily coal in combination
with scrap tires, that is not combined in any way with solid waste at one or
more premises owned by the generator.
(c)
Sewage sludge
that is generated by a wastewater treatment facility holding a national
pollution discharge elimination system permit and that is disposed of through
incineration, land application, composting, or at another resource recovery or
disposal facility that is not a solid waste landfill.
(d)
Solid wastes
delivered to a solid waste composting facility for processing.
(e)
Materials
separated from a mixed waste stream for recycling by a generator or materials
removed from the solid waste stream as a result of recycling.
(f)
Solid waste the
director has approved for use as alternative daily cover in accordance with
rules adopted under section
3734.02 of the Revised Code and
that is used as alternative daily cover in accordance with those
rules.
(g)
Asbestos or asbestos-containing materials or products
disposed of at a solid waste landfill that is licensed under Chapter 3734. of
the Revised Code.
(2)
A district
generation fee levied in accordance with section
3734.573 of the Revised Code
does not apply to yard waste delivered to a solid waste transfer facility prior
to being delivered to a solid waste composting facility for
processing.
(I)
The owner or operator of a solid waste landfill or
solid waste transfer facility shall collect district disposal fees or a
district generation fee as follows:
(1)
Collect district disposal fees on loads of fly ash,
bottom ash, or other solid waste remaining after burning solid wastes other
than scrap tires in an incinerator or solid waste energy recovery facility that
are transported off the premises of the incinerator or solid waste energy
recovery facility to a solid waste landfill for disposal.
(2)
Collect district
disposal fees on loads of fly ash, bottom ash, or other solid wastes remaining
after the processing of scrap tires at a scrap tire recovery facility that are
transported off the premises of the scrap tire recovery facility to a solid
waste landfill for disposal.
(3)
Collect district
disposal fees or a district generation fee on loads of unprocessed solid waste
or compost product that are transported off the premises of a composting
facility to either a solid waste landfill or solid waste transfer
facility.
(4)
Collect a district generation fee on loads of solid
waste delivered to a solid waste transfer facility prior to being burned in an
incinerator or energy recovery facility.
(5)
Collect a
district generation fee on loads of solid waste delivered to an incinerator or
energy recovery facility without first being accepted at a solid waste transfer
facility.
(6)
Except as provided in section
3734.571 of the Revised Code,
collect district disposal fees on loads of solid waste originating outside the
boundaries of a solid waste management district that is covered by an agreement
for the joint use of a solid waste landfill entered into under section
343.02 of the Revised Code by
the board of the solid waste management district where the wastes are generated
or disposed.
Replaces: 3745-502-03
Notes
Promulgated Under: 119.03
Statutory Authority: 3734.57, 3734.573
Rule Amplifies: 3734.57, 3734.573
Prior Effective Dates: 11/17/1988 (Emer.), 03/09/1989 (Emer.), 06/12/1989, 03/09/2009, 12/09/2010
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.