Ohio Admin. Code 3745-502-04 - Requirements for collecting, remitting, and reporting host community fees
(A) Applicability.
This rule establishes the requirements for owners and operators of solid waste disposal and solid waste transfer facilities 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. This rule also provides for specific exclusions from the obligations to collect, remit, and report host community fees.
(B) Collection of host community fees.
(1) As a trustee of a municipal corporation
or township levying a host community fee, the owner or operator of a solid
waste disposal facility that is located within the boundaries of the township
or municipal corporation levying the host community fee shall collect that fee
on the disposal of solid waste at the solid waste disposal facility in
accordance with the schedule established under division (C) of section
3734.57 of the Revised Code.
(a) A host community fee shall be not more
than twenty-five cents per ton.
(b)
The owner or operator of a solid waste disposal facility shall collect
applicable host community fees regardless of where the wastes were
generated.
(2) When
solid waste is delivered to a solid waste transfer facility located in this
state, the host community fees levied under division (C) of section
3734.57 of the Revised Code
shall be assessed upon the disposal of solid waste transported off the premises
of the transfer station for disposal and shall be collected by the owner or
operator of the solid waste disposal facility where the wastes are
disposed.
(3) The amount of the
fees required to be collected under this paragraph by the owner or operator of
the solid waste disposal facility shall equal the total tonnage of solid waste
received at the solid waste disposal facility multiplied by the host community
fee levied in accordance with division (C) of section
3734.57 of the Revised
Code.
(4) Although the host
community fees levied under division (C) of section
3734.57 of the Revised Code are
levied on the basis of tons as the unit of measurement, the legislative
authority of the municipal corporation or township, in its ordinance or
resolution levying the fees, may direct that the host community fees be levied
on the basis of cubic yards as the unit of measurement. For purposes of
computing the host community fees that shall be collected and remitted in those
cases where cubic yards is the unit of measurement, the owner or operator of
any solid waste disposal facility shall use a conversion factor of three cubic
yards per ton of solid waste or one cubic yard per ton for baled waste, as
applicable.
(5) The host community
fees levied under division (C) of section
3734.57 of the Revised Code are
in addition to all other applicable fees and taxes and shall be paid by the
customer or a political subdivision to the owner or operator of a solid waste
disposal facility 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 disposal facility or with a transporter of waste to
the solid waste disposal facility that would not require or allow such
payment.
(6) Anyone delivering a
load of waste to a solid waste disposal facility shall accurately identify the
type of waste as well as the state and county where the waste originated to the
owner or operator of the receiving disposal facility.
(a) Waste shall be classified on a
load-by-load basis. A load consists of the waste that is transported in and on
a single delivery vehicle including but not limited to a truck, an individual
rail car, an individual roll-off container, and an individual transfer trailer.
(b) Anyone delivering a load of
waste consisting of waste that originated in more than one county to a solid
waste disposal facility shall reasonably estimate the percentage of the load
that came from each county.
(c) The
owner or operator of the solid waste disposal facility shall record, in the
daily log, each load of waste received according to the following categories:
(i) Asbestos.
(ii) Construction and demolition debris.
(iii) Unauthorized waste.
(iv) Excluded waste.
(v) Industrial solid waste.
(vi) Municipal solid waste.
(vii) Source separated recyclables.
(d) Anyone delivering a
load of waste that consists of solid waste commingled with construction and
demolition debris or another excluded waste shall identify the entire load as
solid waste.
(7) The
owner or operator of a solid waste disposal facility that receives a load of
solid waste commingled with either construction or demolition debris or another
excluded waste shall collect host community fees on the entire load of
commingled waste in accordance with this rule.
(8) The owner or operator of a solid waste
disposal facility that meets all of the following conditions can request that
the director approve an alternative means of collecting host community fees on
loads consisting of commingled solid waste and construction and demolition
debris when the wastes were received at a solid waste transfer facility as
segregated loads, commingled at the solid waste transfer facility, and
subsequently transported to the solid waste disposal facility as commingled
waste:
(a) The solid waste transfer facility
where the solid waste and the construction and demolition debris are commingled
and the solid waste disposal facility where the commingled waste is taken for
disposal are both owned and operated by the same company.
(b) All waste that is transferred from the
solid waste transfer facility where the solid waste and construction and
demolition debris are commingled is transported to the same solid waste
disposal facility.
(c) By the end
of the working day, all of the waste that is accepted at the solid waste
transfer facility will be taken to the solid waste disposal facility.
(d) The daily logs at both the
solid waste transfer facility and the disposal facility can be reconciled at
the end of each working day to be consistent and accurate.
The owner or operator of the solid waste facility requesting an alternative means of collecting host community fees shall collect those fees in accordance with this rule until an alternative means of collecting host community fees has been approved by the director.
(C) Submitting host community fee
return forms and remitting host community fees to the treasurer or fiscal
officer.
(1) The owner or operator of a solid
waste disposal facility that is required to collect host community fees
pursuant to paragraph (B) of this rule shall prepare and file monthly host
community fee returns on a form prescribed by the municipal corporation or
township.
(2) The monthly host
community fee return forms required by paragraph (C)(1) of this rule shall
indicate, at a minimum, the total tonnage of solid waste received at the
facility during that month, the total amount of the host community fees
required under this rule to be collected on that waste during the month, and
the amount of host community fees remitted with the monthly host community fee
return form.
(3) Not later than
thirty days after the last day of the month to which a monthly host community
fee return applies, the owner or operator of the solid waste disposal facility
shall either mail or, if acceptable to the treasurer or
fiscal officer,
such capabilities
exist, electronically transmit to the treasurer or fiscal officer the
monthly host community fee return form for that month together with the host
community fees which are required to be collected under paragraph (B) of this
rule during that month as indicated on the monthly host community fee return
form.
(D) Extensions and
late fees.
(1) The owner or operator of a
solid waste disposal facility may request an extension, of not more than thirty
days, for filing the monthly host community fee return and remitting the host
community fees. The owner or operator shall submit the request in writing to
the treasurer or the fiscal officer together with a detailed description of why
the extension is requested. For the request to be considered, the treasurer or
fiscal officer shall receive the request not later than the day on which the
host community fee return is required to be filed. Such an extension shall not
be effective unless the request is approved by the treasurer or fiscal officer
in writing.
(2) If host community
fees are not remitted within the thirty days after the last day of the month to
which the host community fee return applies or are not remitted by the last day
of an extension approved by the treasurer or the fiscal officer, then the owner
or operator of the solid waste disposal facility shall pay a late fee. The late
fee shall continue to accrue until the host community fees are remitted. The
late fee shall be an additional ten percent of the amount of the host community
fees for each month or portion thereof that the fees are late.
(3) The late fee shall be calculated 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).
(4) For purposes of calculating the late fee,
all of 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 fees as specified in paragraph (C)(2) of this rule.
(b) One additional month shall be counted
every thirty days thereafter.
(c)
The full amount of the late fee (i.e. the full ten per cent) 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.
[Comment: The following is an example of how to calculate the
amount of the late fee that shall be paid to the treasurer or fiscal officer:
The owner or operator The owner or operator of a sanitary landfill facility is
required to remit applicable host community fees totaling one thousand dollars
by June thirtieth. The owner or operator doesn't remit the fees until July
first. The late fee would be calculated as follows: ($1,000 x 0.10 x 1 = $100).
Thus, the owner or operator is required to remit one thousand one hundred
dollars by July thirty-first. If the owner or operator remits the host
community fees on or after August first, then the owner or operator will owe
(E) Exemptions.
(1) The director may issue an order exempting
from the fees levied under division (C) of section
3734.57 of the Revised Code
solid wastes, including, but not limited to, scrap tires, that are generated,
transferred, or disposed of as a result of a contract providing for the
expenditure of public funds entered into by the administrator or regional
administrator of the United States environmental protection agency, the
director, or the director of administrative services on behalf of the director
for the purpose of remediating conditions at a hazardous waste facility, solid
waste facility, or other location at which the administrator or regional
administrator or the director has reason to believe that there is a substantial
threat to public health or safety or the environment or that the conditions are
causing or contributing to air or water pollution or soil
contamination.
(2) An order issued
by the director under paragraph (E)(1) of this rule is a final action of the
director.
(F) Exclusions
and qualifications.
(1) The host community
fees levied in accordance with division (C) of section
3734.57 of the Revised Code do
not apply to the following:
(a) Solid wastes
that are disposed of at a solid waste disposal facility owned by the generator
of the wastes when the solid waste disposal facility exclusively disposes of
solid waste generated at one or more premises owned by the generator regardless
of whether or not the solid waste disposal facility is located on a premises
where the wastes are generated.
(b)
Solid wastes that are disposed of at facilities 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 garbage at one or more premises owned by the generator.
(c) Sewage sludge that is generated by a
waste water 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 sanitary landfill facility.
(d) Solid wastes delivered to a solid waste
composting facility for processing. When any unprocessed solid waste or compost
product is transported off the premises of a composting facility to a sanitary
landfill facility for disposal, the owner or operator of the receiving transfer
or sanitary landfill facility shall collect the host community fees in
accordance with this rule.
(e)
Materials that have been separated from a mixed waste stream for recycling by a
generator and materials that have been recovered from the solid waste stream
for recycling.
(2) When
solid waste, other than solid waste that consists of scrap tires, is burned in
a disposal facility that is an incinerator or an energy recovery facility, the
host community fees levied under division (C) of section
3734.57 of the Revised Code
shall be assessed on the disposal of the fly ash and bottom ash remaining after
burning of the solid waste and shall be collected by the owner or operator of
the sanitary landfill facility where the ash is disposed.
(3) When solid waste that consists of scrap
tires is processed at a scrap tire recovery facility, the host community fees
levied under division (C) of section
3734.57 of the Revised Code
shall be assessed upon the disposal of the fly ash, bottom ash, or other solid
waste remaining after the processing of the scrap tires and shall be collected
by the owner or operator of the sanitary landfill facility where the ash or
other solid waste is disposed.
(4)
Collection of host community fees where the solid waste disposal facility is
located in more than one municipal corporation or township.
(a) If a municipal corporation or township
levies a host community fee on or after the effective date of this rule and a
solid waste disposal facility is located in more than one municipal corporation
and township, then each township and municipal corporation may adopt a host
community fee. The host community fee adopted by each township and municipal
corporation shall equal no more than twenty-five cents per ton divided by the
number of townships and municipalities in which the facility is
located.
(b) If a municipal
corporation or township levied a host community fee prior to the effective date
of this rule and a solid waste disposal facility is located in more than one
municipal township or township, then each municipal corporation and township
shall continue to levy a host community fee equal to twenty-five cents per ton
times the fraction of the land area of the facility located within the township
or municipal corporation. All owners and operators of solid waste disposal
facilities shall cooperate fully with the municipal corporations and townships
to establish the value of these fractions.
Notes
Promulgated Under: 119.03
Statutory Authority: 3734.57
Rule Amplifies: 3734.57
Prior Effective Dates: 11/17/1988 (Emer.), 3/9/89 (Emer.), 6/12/1989, 3/9/2009, 12/09/2010
Promulgated Under: 119.03
Statutory Authority: 3734.57
Rule Amplifies: 3734.57
Prior Effective Dates: 11/17/88 (Emer.), 3/9/89 (Emer.), 6/12/89, 3/9/09
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