(a) For every person engaged in or carrying on the business of solid waste materials processing, storing and recycling, as defined herein, a business license tax is established for special city purposes. The business license tax shall be calculated based upon eight-five cents per ton per calendar year of incoming material.
(b) The 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. This written 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 actual tonnage of incoming material processed for the calendar year. This 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 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 5.38, the following terms have the meanings or limitations indicated: (1) Processing shall mean the reduction, separation, recovery, conversion or recycling of solid waste.
(2) Recycle or recycling shall mean the collection, treating, cleansing, separating, shredding, storing or transferring of a solid waste in a manner that results in retaining substantially the same physical properties of the original materials. Recycle or recycling as used herein shall not include solid waste or used materials that are incorporated in a manufactured product through an industrial process so that they may be reused or sold as new, reused or reconstituted products which meet the quality standards necessary to be used in the market place.
(3) Storing shall mean the holding of solid wastes for a temporary period.
(4) Solid waste shall include scrap materials but does not include hazardous waste.
(5) Scrap material shall mean secondhand materials, including metals of any kind, rags, papers, bottles, wooden pallets, other comparable materials and junk vehicles or junk equipment.
(Ord. No. 991, § 4; Ord. No. 1012, § 7; Ord. No. 1043, § 2; Ord. No. 1057, § 2, Exh. A.)
