Source: https://www.codepublishing.com/WA/Bellingham/html/Bellingham04/Bellingham0476.html
Timestamp: 2018-08-15 05:33:51
Document Index: 747591574

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 2', '§ 1', '§ 2', '§ 2', '§ 3', '§ 1', '§ 4', '§ 5']

Chapter 4.76 SOLID WASTE UTILITY TAX
Chapter 4.76
4.76.010 Levied.
4.76.020 Rate.
4.76.030 Remittance of tax.
4.76.040 Solid waste fund.
4.76.050 Violation – Penalty.
There is levied and shall be collected a solid waste utility tax upon every person or company in the business of solid waste collection and disposal in the city. [Ord. 9881 § 1, 1988; Ord. 9388 § 1, 1984].
The rate of tax imposed by this chapter shall be 11.5 percent of the gross income from garbage collection and disposal activities conducted in the city. [Ord. 2005-03-026; Ord. 10907 § 1, 1997; Ord. 10559 § 2, 1994; Ord. 10266 § 1, 1991; Ord. 9881 § 2, 1988; Ord. 9751, 1987; Ord. 9521 § 1, 1985; Ord. 9388 § 2, 1984].
The tax shall be collected and placed in an interest-bearing account by the contractor. The contractor shall pay to the city, upon a monthly basis, the tax levied by this chapter plus accumulated interest. The tax shall be paid not later than 30 days following the end of the monthly period. The remittance shall be accompanied by a form to be provided and prescribed by the director of finance. [Ord. 10907 § 2, 1997; Ord. 9388 § 3, 1984].
The tax collected shall be placed in the solid waste fund and shall be used for expenditures and financing relating to city solid waste and recycling programs, environmental remediation of landfill or otherwise contaminated sites, and nuisance abatement. [Ord. 2015-02-004; Ord. 2012-12-058 § 1; Ord. 9388 § 4, 1984].
Any contractor who fails or refuses to pay the tax when due shall be guilty of a misdemeanor. [Ord. 9388 § 5, 1984].