1. Except as provided in subsection 3, the operator of a sanitary landfill shall pay to the department a tonnage fee for each ton or equivalent volume of solid waste received and disposed of at the sanitary landfill during the preceding reporting period. The department shall determine by rule the volume which is equivalent to a ton of waste.
2. a. The tonnage fee is twenty-five cents per ton of solid waste. However, for the year beginning July 1, 1988, the tonnage fee is one dollar and fifty cents per ton of solid waste and shall increase annually in the amount of fifty cents per ton through July 1, 1992. A city, county, or private agency which files a comprehensive plan to operate a sanitary landfill under section 455B.306 and which accepts solid waste from a service area not included in but contiguous to the service area included in the comprehensive plan, shall charge a tonnage fee for the disposal of that solid waste which is at least the amount of the current tonnage fee charged by the sanitary landfill representing the receiving service area or the sanitary landfill representing the service area from which the solid waste originated, whichever amount is greater. A sanitary landfill which accepts solid waste from a service area not included in and not contiguous to the service area included in the comprehensive plan shall charge a tonnage fee for the disposal of the solid waste which is three hundred percent of the fee otherwise established in this section. The additional fee charged and the moneys collected shall be used in accordance with section 455E.11, subsection 2, paragraph "a", subparagraph (11), subparagraph subdivision (b).
b. In addition to the tonnage fee amounts imposed under this subsection, the tonnage fee shall be increased by seventy-five cents per ton of solid waste. The moneys collected under this paragraph are appropriated and shall be used as provided in section 455E.11, subsection 2, paragraph "a", subparagraph (12).
3. Solid waste disposal facilities with special provisions which limit the site to the disposal of construction and demolition waste, landscape waste, and coal combustion waste, or foundry sand, or solid waste materials approved by the department for lining or capping or for construction berms, dikes or roads in a sanitary disposal project or sanitary landfill are exempt from the tonnage fees imposed under this section. However, solid waste disposal facilities under this subsection are subject to the fees imposed pursuant to section 455B.105, subsection 11, paragraph "a". Notwithstanding the provisions of section 455B.105, subsection 11, paragraph "b", the fees collected pursuant to this subsection shall be used by the department for the regulation of these solid waste disposal facilities.
4. All tonnage fees received by the department under this section shall be deposited in the solid waste account of the groundwater protection fund created under section 455E.11.
5. Fees imposed by this section prior to July 1, 1988, are due on April 15, 1988, for the previous calendar year and are due on July 30, 1988, for the period January 1, 1988, through June 30, 1988. The fees shall be paid to the department and shall be accompanied by a return in the form prescribed by the department. Fees imposed by this section beginning July 1, 1988, shall be paid to the department on a quarterly basis. The initial payment of fees collected beginning July 1, 1988, shall be paid to the department by January 1, 1989, and on a quarterly basis thereafter. The payment shall be accompanied by a return in the form prescribed by the department.
6. A person required to pay fees by this section who fails or refuses to pay the fees imposed by this section shall be assessed a penalty of two percent of the fee due for each month the fee is overdue. The penalty shall be paid in addition to the fee due.
7. The department shall grant exemptions from the fee requirements of subsection 2, paragraph "a", for receipt of solid waste meeting all of the following criteria:
a. Receipt of the solid waste is pursuant to a written contract between the owner or operator of the sanitary landfill and another person.
b. The contract was lawfully executed prior to January 1, 1987.
c. The contract expressly prohibits an increase in the compensation or fee payable to the owner or operator of the landfill and does not allow voluntary cancellation or renegotiation of the compensation or fee during the term of the contract.
d. The contract has not been amended at any time after January 1, 1987.
e. The owner or operator of the sanitary landfill applying for exemption demonstrates to the satisfaction of the department that good faith efforts were made to renegotiate the contract notwithstanding its terms, and has been unable to agree on an amendment allowing the fee provided in subsection 2, paragraph "a", to be added to the compensation or fee provisions of the contract.
f. Applications for exemption must be submitted on forms provided by the department with proof of satisfaction of all criteria.
g. Notwithstanding the time specified within the contract, an exemption from payment of the fee increase requirements for a multiyear contract shall terminate by January 1, 1989.
8. In the case of a sanitary disposal project other than a sanitary landfill, no tonnage fee shall apply for five years beginning July 1, 1987 or for five years from the commencement of operation, whichever is later. By July 1, 1992, the department shall provide the general assembly with a recommendation regarding appropriate fees for alternative sanitary disposal projects.
9. The department shall grant exemptions from the fee requirements of subsection 2, paragraph "b", for receipt of solid waste meeting all of the following criteria:
a. Receipt of the solid waste is pursuant to a written contract between the owner or operator of the sanitary landfill and another person.
b. The contract was lawfully executed prior to January 1, 1991.
c. The contract expressly prohibits an increase in the compensation or fee payable to the owner or operator of the landfill and does not allow voluntary cancellation or renegotiation of the compensation or fee during the term of the contract.
d. The contract has not been amended at any time after January 1, 1991.
e. The owner or operator of the sanitary landfill applying for exemption demonstrates to the satisfaction of the department that good faith efforts were made to renegotiate the contract notwithstanding its terms, and has been unable to agree on an amendment allowing the fee provided in subsection 2, paragraph "b", to be added to the compensation or fee provisions of the contract.
f. Applications for exemption must be submitted on forms provided by the department with proof of satisfaction of all criteria.
g. Notwithstanding the time specified within the contract, an exemption from payment of the fee increase requirements for a multiyear contract shall terminate by January 1, 1993.
10. a. Notwithstanding the tonnage fee schedule prescribed under subsection 2, foundry sand used by a sanitary landfill as daily cover, road base, or berm material or for other purposes defined as beneficial uses by rule of the department is exempt from imposition of the tonnage fee imposed under this section.
b. Sanitary landfills shall use foundry sand for beneficial uses as defined by rule of the department as a replacement for earthen material, if the foundry sand is generated by a foundry located within the state and if the foundry sand is provided to the sanitary landfill at no cost to the sanitary landfill.
85 Acts, ch 241, §4; 86 Acts, ch 1175, § 5; 87 Acts, ch 225, § 416--;418; 88 Acts, ch 1169, § 6--;8; 90 Acts, ch 1070, § 1; 91 Acts, ch 257, § 2--;5; 92 Acts, ch 1215, § 11, 12; 92 Acts, ch 1239, §47; 92 Acts, ch 1244, § 44; 93 Acts, ch 176, §45
Referred to in § 455B.304, 455D.3, 455E.11
Iowa General Assembly
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