NY Env Conserv L § 27-0925 (2021)
2021 New York Laws ENV - Environmental Conservation Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste Title 9 - Industrial Hazardous Waste Management 27-0925 - Local Assessments on Hazardous Waste Treatment, Storage and Disposal Facilities.

§ 27-0925. Local  assessments  on hazardous waste treatment, storage and              disposal facilities.   1. (a) Notwithstanding any other provisions of law  to  the  contrary, any  city  or  town  of this state, acting through its local legislative body, is hereby authorized and empowered to adopt and amend  local  laws imposing  in any such city or town an annual assessment of not more than four per centum of the gross receipts of any commercial hazardous  waste facility  which  is located in such city or town and may make provisions for the collection thereof.  (b) In the event that a facility subject to local assessment  pursuant to  this subdivision is located in more than one city or town, the total annual assessment imposed shall not exceed four per centum of the  gross receipts.  The  maximum  portion  of  assessment revenues allowed to the cities or towns in such a situation shall be determined  by  multiplying the  maximum  total  of assessment liability which can be imposed on the facility by the ratio of the population of the assessing city or town to the total population of all the cities or towns in which the facility is located. Population shall be based on the most recent census.   2. (a)  (1)  Notwithstanding  any  other  provisions  of  law  to  the contrary,  any  school  district of this state, acting through its local legislative  body,  is  hereby  authorized  and  empowered  to  adopt  a resolution  imposing in any such school district an annual assessment of not more than two per centum of the gross  receipts  of  any  commercial hazardous  waste  facility  which is located in such school district and may make provisions for the collection thereof.  (2) Any school district whose boundaries are located within  the  town or  city in which a commercial hazardous waste facility is located shall be entitled to a proportionate share of the  annual  assessment  of  the gross receipts collected.  (3) The annual assessment revenues shall be allowed and distributed to all  school  districts  located  in  the  town,  or  city  in  which the commercial hazardous waste facility  is  located.  The  distribution  of annual  assessment  revenues  among  the school districts located in the town or  city  where  the  facility  is  located  shall  be  done  on  a proportionate  basis,  based  upon the number of students of each school district residing in the town or city where the facility is located.  (4) The distribution from the school district  collecting  the  annual assessment  revenue  to  any  other district entitled to a proportionate basis shall  be  made  within  sixty  days  of  receipt  of  the  annual assessment revenues.  (b)  In the event that a facility subject to local assessment pursuant to this subdivision is located in more than  one  school  district,  the total  annual  assessment imposed shall not exceed two per centum of the gross receipts.   3. The term "gross  receipts"  as  used  in  this  section  means  all receipts  from  the  provision  of  hazardous  waste management services attributable  to  a  particular  industrial  hazardous  waste  treatment storage and disposal facility without deduction therefor due to the cost of  materials  or  equipment  used,  labor  or  services or other costs, interest or discount paid or any  other  expense  whatsoever;  provided, however,  that as used in this section, gross receipts shall not include any amounts collected or paid pursuant to section 27-0923 of this title.   4. An assessment imposed pursuant to this section shall be in addition to any and all other assessments, taxes, agreements or contracts.