§ 5952. Imposition of tax
(a)(1) A tax is imposed for each calendar quarter or part thereof upon the franchise or privilege
of doing business of every person required by 10 V.S.A. chapter 159 to obtain certification for a facility. The tax shall be imposed in the amount of
$6.00 per ton of waste delivered for disposal or incineration at the facility, regardless
of the amount charged by the operator to recoup its expenses of operation, including
the expense of this tax.
(2) The tax shall be similarly imposed on waste delivered to a transfer facility for shipment
to an incinerator or other treatment facility or disposal facility that is located
outside the State. However, if the transfer station is located within a district that
is authorized by an interstate compact to enter into cooperative agreements with a
district in another state, the tax shall only be imposed if the treatment or disposal
facility is located outside the State and also outside the cooperating district in
another state. For purposes of this determination, a treatment or disposal facility
may be considered to be located within a district only if that district existed before
July 1, 1987.
(3) The tax shall be similarly imposed on waste shipped to an incinerator or other treatment
facility or disposal facility that is located outside the State, without having been
delivered to a transfer station located in this State. In this situation, the tax
is imposed for each calendar quarter or part thereof upon the franchise or privilege
of doing business of every person regulated under 10 V.S.A. § 6607a as a commercial hauler of solid waste. This tax shall not be imposed on waste exempt
under subdivision (2) of this subsection.
(b) The tax imposed by this section shall be in addition to any other taxes imposed on
the taxpayer.
(c) If a return required by this chapter is not filed or if a return, when filed, is incorrect
or insufficient, the Commissioner shall determine the amount of tax due from any information
available. If adequate information is not available to determine the tax otherwise
due under this section, the Commissioner may assess a tax at the rate of $3.50 per
year per person served by the facility. The number of persons served by a facility
shall be determined by the Commissioner based upon any available information and with
regard given to seasonal and recreational use.
(d) Every person required to pay the tax imposed by this subchapter shall use a weight
scale that accurately gauges the weight of the waste and shall keep accurate contemporaneous
records of the volume or weight of all waste delivered for disposal; provided, however,
that a landfill receiving less than 1,000 tons of municipal solid waste per year that
does not have scales that accurately gauge the weight of the waste may compute weight
indirectly from volume using accurate records of the volume of waste delivered for
disposal and a conversion rate approved by the Commissioner. The taxpayer’s records
relating to imposition of the tax imposed by this subchapter shall be available for
inspection or examination at any time upon demand by the Commissioner of Taxes or
the Secretary of Natural Resources, their duly authorized agents, or employees and
shall be preserved for a period of three years. (Added 1987, No. 78, § 17; amended 1987, No. 246 (Adj. Sess.), § 5, eff. June 13, 1988; 1987, No. 278 (Adj. Sess.), §§ 7, 8, eff. June 21, 1988; 1989, No. 218 (Adj. Sess.), § 5; 1993, No. 81, § 6; 1995, No. 186 (Adj. Sess.), § 21; 2005, No. 94 (Adj. Sess.), § 6, eff. March 8, 2006.)