(a) For every person engaged in or carrying on the business of treatment, storage or disposal of hazardous waste, a business license tax is established for special City purposes. The business license tax shall be calculated based upon 4% of the facility’s annual gross receipts derived from the treatment, storage or disposal of inorganic hazardous waste at the facility, and 1% of the facility’s annual gross receipts derived from the treatment, storage or disposal of organic hazardous waste and infectious waste, with a minimum of $5,000 total per calendar year. A first time applicant for a business license required by this section shall pay the $5,000 minimum tax upon issuance of the business license. The total business license tax for the calendar year shall thereafter be calculated in accordance with Section
5.35 paragraphs (b), (c), (d) and (e). After the first year, the applicants’ business license shall be equivalent to the total amount paid for the prior year, and the final tax for the year shall be calculated in accordance with Section
5.35 paragraphs (b), (c), (d) and (e).
(b) At the end of the calendar year, the applicant shall furnish to the City Clerk a written statement showing the following information: (1) the facility’s annual gross receipts for the treatment, storage or disposal of organic and inorganic hazardous waste and infectious waste at the facility; (2) the total number of employees who worked at the facility during the previous calendar year; and (3) the total number of employees who are expected to work at the facility during the forthcoming year. The written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare, under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the number of employees who have worked and will work at the facility and annual gross receipts received for the treatment, storage or disposal of organic and inorganic hazardous waste and infectious waste at the facility are true and correct to the best of my knowledge and belief."
(c) In the event the amount of tax calculated at the end of the calendar year is greater than the amount the applicant paid upon issuance of that year's business license, the applicant shall pay forthwith to the city said calculated sum, less the amount previously paid.
(d) In the event the amount of tax calculated at the end of the calendar year is less than the amount the applicant paid upon issuance of the license, the applicant shall be granted a credit against the next year's business license tax, in the amount by which the sum actually paid exceeds the calculated amount.
(e)
Definitions. As used in this section 5.35, the following terms have the meanings or limitations indicated: (1) Disposal shall mean either of the following:
(i) The discharge, deposit, injection, dumping, spilling, leaking, or placing of any waste so that the waste or any constituent of the waste is or may be emitted into the air or discharged into or on any land or waters, including groundwaters, or may otherwise enter the environment.
(ii) The abandonment of any waste.
(iii) The transport of any waste for any of the above purposes.
(2) Hazardous waste shall mean a waste, or combination of wastes, which because of its quantity, concentration, or physical, chemical, or infectious characteristics may either:
(i) Cause, or significantly contribute to an increase in mortality or an increase in serious irreversible, or incapacitating reversible, illness.
(ii) Pose a substantial present or potential hazard to human health or environment when improperly treated, stored, transported, or disposed of, or otherwise managed.
The term "hazardous waste" shall be understood to also mean those sludges and miscellaneous wastes listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste categories 411 through 491 and 511 through 613, respectively.
(3) Hazardous waste facility or facility shall mean all contiguous land and structures, other appurtenances, and improvements on the land used for the treatment, transfer, storage, resource recovery, or disposal of hazardous waste. A hazardous waste facility may consist of one or more treatment, transfer, storage, resource recovery, or disposal hazardous waste management units, or combinations of these units.
(4) Infectious waste shall mean all of the following;
(i) Laboratory wastes, including cultures and etiologic agents, which pose a substantial threat to health due to their volume and virulence.
(ii) Pathologic specimens, including human or animal tissues, blood elements, excreta, and secretions which contain etiologic agents, and attendant disposable fomites.
(iii) Surgical specimens, including human or animal parts and tissues removed surgically or at autopsy, which, in the opinion of the attending physician or veterinarian, contain etiologic agents and attendant disposable fomites.
(iv) Equipment, instruments, utensils, or any other disposable material which is likely to transmit etiologic agents.
(v) Human dialysis waste materials including arterial lines and dialyzate membranes.
(vi) Carcasses of animals infected with etiologic agents which may present a substantial hazard to public health if improperly managed.
(vii) Any other material which presents a significant danger of infection because it is contaminated with, or may reasonably be expected to be contaminated with, etiologic agents.
(5) Inorganic waste shall mean those waste categories listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste category numbers 121 through 181.
(6) Organic waste shall mean those waste categories listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste category numbers 211 through 351.
(7) Storage shall mean the holding of any used, reused or reclaimed hazardous wastes for a temporary period.
(8) Treatment shall mean any method, technique, or process which changes or is designed to change the physical, chemical, or biological character or composition of any used, reused or reclaimed hazardous waste or any material contained therein, or removes or reduces its harmful properties or characteristics for any purpose.
(Ord. No. 968, § 3; Ord. No. 991, § 2; Ord. No. 1012, § 4; Ord. No. 1043, § 2; Ord. No. 1057, § 2, Exh. A.)
