(a) For every person engaged in or carrying on the business of converting waste to energy, a business license tax is established for special city purposes. The business license tax shall be calculated based upon eighty-five cents per ton per calendar year of incoming material to the facility.
(b) The business license tax shall be payable in advance each year prior to the issuance of a business license, except as otherwise provided. The license tax shall be calculated based on the applicant's written estimate of tonnage of incoming material to be processed during the ensuing calendar year. The estimate shall be filed with the city clerk along with the application for business license or renewal. The estimate must be signed by an officer, director or managing agent of the applicant. At the end of the calendar year the applicant shall furnish to the city clerk a written statement showing the following information:
(1) Actual tonnage of incoming material processed for the calendar year;
(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 the annual tonnage figures of incoming material are true and correct to the best of my knowledge and belief."
(c) In the event the actual annual tonnage exceeds the estimated tonnage for the calendar year, the applicant shall pay to the city a sum calculated by multiplying eighty-five cents times the number of tons by which actual annual tonnage exceeded estimated tonnage. In the event actual annual tonnage is less than the estimated tonnage for the calendar year, the applicant shall be granted a credit against the next year's business license tax in an amount calculated by multiplying eight-five cents times the number of tons by which such estimated tonnage exceeded actual annual tonnage.
(d) Definitions. As used in this section 5.37 the following terms have the meanings or limitations indicated:
(1) Waste-to-energy facility shall mean a facility designed and operated for the purpose of converting refuse to usable energy. The facility may receive, sort, reduce and burn household and other nonhazardous waste materials. Equipment typically associated with such a facility includes weighing scales, storage pits, furnaces and boilers, scrubbers, turbine and/or other generating equipment, and vehicles required to service the facility.
