Ohio Admin. Code 3745-502-04 - Requirements for collecting, remitting, and reporting host community fees
(A)
Applicability. This rule establishes the requirements
for the owner or operator of a solid waste landfill regarding collecting,
remitting, and reporting host community fees levied on the disposal of solid
waste as authorized by division (C) of section
3734.57 of the Revised
Code.
(B)
General requirements.
(1)
As a trustee of a
municipal corporation or township, the owner or operator of a solid waste
landfill located within the boundaries of a township or municipal corporation
that levies a host community fee shall do the following:
(a)
For loads of
solid waste delivered to the solid waste landfill from a solid waste transfer
facility, collect the host community fee on each load of solid waste
transported off the premises of the solid waste transfer facility and delivered
to the solid waste landfill for disposal.
(b)
Collect the host
community fee on the total tonnage of each load of solid waste received at the
solid waste landfill in accordance with the schedule levied under division (C)
of section 3734.57 of the Revised
Code.
(c)
Calculate the dollar amount to collect by multiplying
the total tonnage of the load of solid waste by the host community
fee.
(d)
If the municipal corporation or township, in its
ordinance or resolution levying the host community fee, directs the host
community fee be levied on the basis of cubic yards as the unit of measurement,
use a conversion factor of three cubic yards per ton of solid waste or one
cubic yard per ton for baled solid waste.
(e)
Identify waste on
a load-by-load basis.
(f)
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 the host
community fee on the total tonnage of the load.
(g)
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.
(2)
The
host community fee is 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.
(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.
(c)
Notwithstanding a
contract between the customer or a political subdivision and the owner or
operator of the solid waste landfill or with a transporter of waste that would
not require or allow such payment regardless of whether the contract was
entered prior to or after the effective date of this rule.
(C)
Identifying waste. The owner or operator of a solid
waste landfill shall obtain the following information regarding each load of
waste delivered to a solid waste landfill:
(1)
The type of waste
in accordance with paragraph (B)(1)(g) of this rule.
(2)
The state and
county where the waste originated.
(3)
If the load
consists of waste that originated in more than one county, an estimate of the
percentage of the load that came from each county.
(D)
Remitting host
community fees and returns to the treasurer or fiscal officer. The owner or
operator of a solid waste landfill that is subject to this rule shall do the
following:
(1)
Prepare and submit a monthly return on a form prescribed by
the municipal corporation or township that includes at a minimum the
following:
(a)
The total tonnage of solid waste received at the solid waste
landfill during the month.
(b)
The total amount
of host community fees to be collected on the solid waste during the
month.
(c)
The total amount of host community fees remitted with
the return.
(2)
Submit the return and host community fees 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 treasurer or
fiscal officer, electronically transmit to the treasurer or fiscal officer the
monthly host community fee return form for the month and remit the host
community fees collected pursuant to this rule during that month as indicated
on the monthly host community fee return form.
(E)
Extensions and
late fees.
(1)
The owner or operator of a solid waste landfill may request
an extension of not more than thirty days for filing the host community fee
return and remitting the host community fees. The owner or operator shall
submit a request in writing to the treasurer or the fiscal officer with a
detailed description of why the extension is requested. The treasurer or fiscal
officer may deny a request that is received after the day the host community
fee return is due to be filed. Such an extension is not effective unless the
request is approved by the treasurer or fiscal officer in
writing.
(2)
If the host community fees are not remitted as
specified in paragraph (D)(2) of this rule or by the last day of an extension
approved by the treasurer or the fiscal officer, the owner or operator of the
solid waste landfill shall do the following:
(a)
Pay a late fee of
an additional ten percent of the amount of the host community fees for each
month or portion thereof that the host community fees are late.
(b)
Continue to
accrue late fees each month until the total amount of host community fees,
including late fees, is remitted.
(c)
Calculate the
late fee using the following formula: total late fee due = (total amount of
host community fees that are late) x (0.10) x (number of months that the host
community fees are late expressed as a whole number).
(3)
For
the purposes of calculating the late fee, the following apply:
(a)
The first month
in which host community fees are late begins on the first day after the
deadline has passed for timely submitting the monthly host community fee return
and host community fees as specified in paragraph (D)(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 host community fees are late.
(d)
The late fee will
not be prorated according to the number of days that the host community fees
are late.
(F)
Exclusions. A
host community fee levied in accordance with division (C) of section
3734.57 of the Revised Code does
not apply to the following:
(1)
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 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.
(2)
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 conjunction with scrap tires, that is not combined in any way
with solid waste at one or more premises owned by the
generator.
(3)
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.
(4)
Solid wastes delivered to a solid waste composting
facility for processing.
(5)
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.
(6)
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.
(7)
Asbestos or asbestos-containing materials or products
disposed of at a solid waste landfill that is licensed under Chapter 3734. of
the Revised Code.
(G)
The owner or
operator of a solid waste landfill shall collect the host community fee as
follows:
(1)
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)
On loads of fly ash, bottom ash, or other solid waste
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)
On loads of
unprocessed solid waste or compost product that are transported off the
premises of a composting facility to a solid waste landfill.
(H)
Establishing host community fees at a solid waste landfill
located in more than one municipal corporation or township. If a solid waste
landfill is located in more than one municipal corporation or township, then
each municipal corporation and township may adopt a host community fee. The
total of the host community fees adopted by all townships and municipal
corporations shall equal no more than twenty-five cents per ton in accordance
with one of the following:
(1)
Twenty-five cents per ton divided by the number of
townships and municipalities in which the facility is located.
(2)
Twenty-five cents
per ton times the fraction of the land area of the facility located within the
township or municipal corporation. The owner or operator of a solid waste
landfill shall cooperate fully with the municipal corporation or township to
establish the value of the fractions.
Replaces: 3745-502-04
Notes
Promulgated Under: 119.03
Statutory Authority: 3734.57
Rule Amplifies: 3734.57
Prior Effective Dates: 11/17/1988 (Emer.), 03/09/1989 (Emer.), 06/12/1989, 03/09/2009, 12/09/2010
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