Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.34 - Alabama Drycleaning Environmental Response Trust Fund - Drycleaning Facilities

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Unless otherwise defined herein, the definitions of terms set forth in Section
			 22-30D-3,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(2) The term "department"
			 as used in this rule shall mean The Alabama Department of Environmental
			 Management (ADEM), or any successor, department, or agency of the
			 state.
(3) The term "registration
			 fee" as used in this rule shall mean the Alabama Drycleaning Environmental
			 Response Trust Fund fee created in Section
			 22-30D-6,
Code of Ala. 1975
, against every owner or operator of
			 a drycleaning facility electing to contribute to a drycleaning self-insurance
			 program, which will cover the cost to investigate, assess, and, if necessary,
			 remediate sites contaminated by drycleaning agents.
(4) The term "gross receipts" as used in this
			 rule shall mean all actual receipts, but excluding gross receipts derived from
			 alterations of garments, at a drycleaning facility, valued in money, without
			 any deduction on account of the cost of such operation, the costs of materials
			 used, labor or service costs, interest paid, or any other expenses whatsoever
			 and without any deduction on account of losses including gross receipts derived
			 from wholesale drycleaning and laundering of garments, apparel, or fabrics for
			 other drycleaning facilities not owned by the owner or operator; but excluding
			 any gross receipts derived from the drycleaning or laundering of garments,
			 apparel, or fabrics owned by the owner or operator.
(5) Section
			 22-30D-6 creates an annual registration fee against an owner or operator of an existing
			 drycleaning facility as of May 24, 2000, against each new owner or operator of
			 a drycleaning facility coming into existence after May 24, 2000 who acquires an
			 existing drycleaning facility after May 24, 2000, and against each new owner or
			 operator who establishes a new drycleaning facility after May 24, 2000, each of
			 which elect to be covered pursuant to Section
			 22-30D-4.
			 Annual registration fees are against each owner or operator, regardless of the
			 number of drycleaning facilities owned or operated by the owner or operator.
			 The annual registration fee amounts are due as follows:
(a) Each owner or operator of an existing
			 drycleaning facility as of May 24, 2000 shall pay an annual registration fee
			 equal to two percent (2%) of the gross receipts earned in Alabama during the
			 prior calendar year, not to exceed a total registration fee of twenty-five
			 thousand dollars ($25,000) per year.
(b) Each new owner or operator who acquires
			 an existing drycleaning facility after May 24, 2000 shall pay for the first
			 year the owner or operator owns or operates the acquired drycleaning facility,
			 a registration fee equal to two percent (2%) of the gross receipts earned in
			 Alabama by the prior owner or operator during the prior calendar year less
			 whatever sum the prior owner or operator has paid as a registration fee for
			 that same year, not to exceed a total registration fee of twenty-five thousand
			 dollars ($25,000). Each new owner or operator shall pay for the second year and
			 subsequent years, an annual registration fee equal to two percent (2%) of the
			 gross receipts earned in Alabama during the prior calendar year, not to exceed
			 a total registration fee of twenty-five thousand dollars ($25,000) per
			 year.
(c) Each new owner or
			 operator coming into existence who establishes a new drycleaning facility after
			 May 24, 2000 shall pay a one-time registration fee in the amount of five
			 thousand dollars ($5,000) for the first year of operation and shall pay, for
			 the second year of operation, an annual registration fee equal to the greater
			 of five thousand dollars ($5,000) or two percent (2%) of the gross receipts
			 earned by the new owner or operator during the period of the first calendar
			 year that the new owner or operator was in business, not to exceed a total
			 registration fee of twenty-five thousand dollars ($25,000). For each year
			 thereafter, the new owner or operator shall pay the annual registration fee
			 provided for in paragraph (5)(a) of this rule.
(d) The registration fee shall be paid
			 quarterly by each owner or operator to the Department of Revenue, one-fourth
			 (1/4) on April 1, one-fourth (1/4) on July 1, one-fourth (1/4) on October 1,
			 and one-fourth (1/4) on January 1, and shall be due on or before the nineteenth
			 (19th) day of each said month. The registration fee shall be paid on forms
			 furnished by the Department of Revenue. No discount is allowed for timely
			 payment of the registration fee.