§ 27-0925 — Local assessments on hazardous waste treatment, storage and disposal facilities

§ 27-0925. Local assessments on hazardous waste treatment, storage and\n disposal facilities.\n 1. (a) Notwithstanding any other provisions of law to the contrary,\nany city or town of this state, acting through its local legislative\nbody, is hereby authorized and empowered to adopt and amend local laws\nimposing in any such city or town an annual assessment of not more than\nfour per centum of the gross receipts of any commercial hazardous waste\nfacility which is located in such city or town and may make provisions\nfor the collection thereof.\n (b) In the event that a facility subject to local assessment pursuant\nto this subdivision is located in more than one city or town, the total\nannual assessment imposed shall not exceed four per centum of the gross\nreceipts. The maximum portion of assessment revenues allowed to the\ncities or towns in such a situation shall be determined by multiplying\nthe maximum total of assessment liability which can be imposed on the\nfacility by the ratio of the population of the assessing city or town to\nthe total population of all the cities or towns in which the facility is\nlocated. Population shall be based on the most recent census.\n 2. (a) (1) Notwithstanding any other provisions of law to the\ncontrary, any school district of this state, acting through its local\nlegislative body, is hereby authorized and empowered to adopt a\nresolution imposing in any such school district an annual assessment of\nnot more than two per centum of the gross receipts of any commercial\nhazardous waste facility which is located in such school district and\nmay make provisions for the collection thereof.\n (2) Any school district whose boundaries are located within the town\nor city in which a commercial hazardous waste facility is located shall\nbe entitled to a proportionate share of the annual assessment of the\ngross receipts collected.\n (3) The annual assessment revenues shall be allowed and distributed to\nall school districts located in the town, or city in which the\ncommercial hazardous waste facility is located. The distribution of\nannual assessment revenues among the school districts located in the\ntown or city where the facility is located shall be done on a\nproportionate basis, based upon the number of students of each school\ndistrict residing in the town or city where the facility is located.\n (4) The distribution from the school district collecting the annual\nassessment revenue to any other district entitled to a proportionate\nbasis shall be made within sixty days of receipt of the annual\nassessment revenues.\n (b) In the event that a facility subject to local assessment pursuant\nto this subdivision is located in more than one school district, the\ntotal annual assessment imposed shall not exceed two per centum of the\ngross receipts.\n 3. The term "gross receipts" as used in this section means all\nreceipts from the provision of hazardous waste management services\nattributable to a particular industrial hazardous waste treatment\nstorage and disposal facility without deduction therefor due to the cost\nof materials or equipment used, labor or services or other costs,\ninterest or discount paid or any other expense whatsoever; provided,\nhowever, that as used in this section, gross receipts shall not include\nany amounts collected or paid pursuant to section 27-0923 of this title.\n 4. An assessment imposed pursuant to this section shall be in addition\nto any and all other assessments, taxes, agreements or contracts.\n