(a) For every person or entity engaged in or carrying on the business of recycling of lead-acid batteries, a business license tax is established for special city purposes. The business license tax shall be calculated based upon thirty cents per ton based on the gross weight of incoming material to the facility.
(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 thirty 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 thirty cents times the number of tons by which such estimated tonnage exceeded actual annual tonnage.
(d) Definitions. As used in this section 5.39, the following terms have the meanings or limitations indicated:
(1) Lead-acid battery shall mean a battery as defined in the State of California Health and Safety Code Section 25215 as such section may be amended from time to time.
(2) Lead-acid battery recycling facilities shall mean facilities which process, store, treat or recycle lead-acid batteries in order to convert them as raw materials for recycled products or in order to convert them and manufacture a product made wholly or partly from recycled lead-acid batteries or components thereof.
(3) Recycle or recycling shall mean the collection or sorting of lead-acid batteries in order to redirect or utilize the batteries or a substance from the batteries, and includes recovery of resources from the batteries for the purpose of conversion to a raw material and/or making a recycled product.
(4) Storage shall mean the holding of used or recycled lead-acid batteries for a temporary period.
(5) Treat or 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 lead-acid batteries or any material contained therein, or removes or reduces its harmful properties or characteristics for any purpose.
(e) As an alternative to the procedure for calculating the business license tax contained in section 5.39 paragraphs (a), (b) and (c), above, the applicant may, for reasons of administrative convenience, request that the city establish a flat annual business license tax based upon the applicant's verified estimate of annual tonnage for the calendar year, multiplied by the per-ton amount contained in section 5.39(a). The city administrator, or his designee, may grant or deny such request in his sole discretion. If the applicant disagrees with any decision of the city administrator, or his designee made hereunder, an appeal may be taken to the city council.
