§ 5.36. Hazardous waste treatment, storage or disposal by or on behalf of related corporate entities.

(a) For every person or entity engaged in or carrying on the business of treatment, storage or disposal of hazardous waste for or on behalf of a related corporate entity, including, without limitation, a parent company, division or subsidiary, a business license tax is established for special city purposes. The business license tax shall be calculated based upon thirty cents per gallon of hazardous waste treated at the facility, with a minimum of five thousand dollars total per calendar year; provided, however, that if the person or entity has paid the minimum five thousand dollars tax in connection with obtaining a business license pursuant to section 5.35 of this Code, the minimum tax will not be required. Gross receipts, if any, received from the treatment of hazardous wastes from a related corporate entity need not be included as "gross-receipts" for the purpose of calculating any business license tax due pursuant to section 5.35. A first time applicant for a business license required by this section shall pay the minimum five thousand dollars minimum tax upon issuance of the business license, except as heretofore noted. The total business license tax for the calendar year shall thereafter be calculated in accordance with section 5.36 paragraphs (b), (c), (d) and (e). After the first year, the applicant's business license tax payable upon issuance of a business license shall be equivalent to the total amount paid for the prior year, and final tax for the year shall be calculated in accordance with section 5.36 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 total gallonage of hazardous waste treated, stored or disposed of for, or on behalf of, related corporate entities. 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 total gallonage received for the treatment, storage or disposal of hazardous waste at the facility is 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 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 that amount of tax calculated at the end of the 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. The terms defined in section 5.35(e) along with the definitions thereof, are incorporated herein by this reference and shall be applicable for all purposes to this section 5.36.

(Ord. No. 1012, § 5; Ord. No. 1043, § 2; Ord. No. 1057, § 2, Exh. A.)