Current through Register Vol. 48, No. 38, September 20, 2024
a) Payment of the fee due under Section 22.15
and Section 22.44 of the Act shall be made on a quarterly basis with the
submission of the Quarterly Solid Waste Summary. Such payment shall be received
by the Agency on or before April 15, July 15, October 15 and January 15 of each
year and shall cover the three calendar months preceding the receipt
date.
b) For sanitary landfills
subject to Subpart B, the fee payment due shall be calculated by multiplying
the quantity of solid waste received in tons weighed that are subject to the
fee payment provisions as reported on the Quarterly Solid Waste Summary times
the applicable rate in Section 22.15 and Section 22.44 of the Act.
c) For sanitary landfills subject to Subpart
C, the fee payment due shall be calculated as follows, unless otherwise
calculated pursuant to subsection (g):
1) For
payments due on April 15, July 15 and October 15:
A) Since the fee schedule is based on amount
of cubic yards, if both tons and cubic yards are reported, the quantity of
solid waste permanently disposed of in tons weighed shall be converted to cubic
yards. Use the total cubic yards amount (the cubic yard quantity received plus
the corrected tons) to determine the applicable fee. The solid waste measured
in tons subject to Subpart B should be converted to cubic yards using either an
Agency standard rate of 3.3 cubic yards-to-ton conversion ratio or the site's
actual rate that best reflects the site's conversion ratio. After determining
the cubic yard quantity of waste subject-to-fee, multiply the quantity of solid
waste subject to the fee payment provisions as reported on the Quarterly Solid
Waste Summary for the preceding three calendar months by 4.
B) Based on subsection (c)(1)(A), determine
the applicable category under Section 22.15 and Section 22.44 of the
Act.
C) Based on subsection
(c)(1)(B), divide the annual fee by 4.
2) For payments due January 15:
A) Based on the quantity permanently disposed
of during the previous calendar year, determine the applicable category under
Section 22.15 and Section 22.44 of the Act.
B) Subtract the amount paid for the first,
second and third quarters from the annual fee determined under
(c)(1)(A).
d)
If the calculation of fees under this Section results in an overpayment, the
Agency shall credit this overpayment against fees due during the subsequent
calendar year.
e) If a sanitary
landfill intends to cease receipt of waste during the calendar year:
1) The sanitary landfill shall notify the
Agency by January 15 of that year. The notification shall include:
A) The date by which waste will cease to be
received; and
B) A fee payment
schedule to assure submission of fees in accordance with Section 22.15 and
Section 22.44 of the Act.
2) The Agency shall review the fee payment
schedule to determine if it will result in an underpayment or overpayment and
will notify the operator within 30 days of any deficiencies or overpayments
under the schedule.
f)
If a sanitary landfill intends to begin the receipt of waste:
1) The sanitary landfill shall notify the
Agency no less than 90 days prior to beginning the receipt of waste. The
notification shall include:
A) The date by
which waste will begin to be received; and
B) A fee payment schedule to assure
submission of fees in accordance with Section 22.15 and Section 22.44 of the
Act.
2) The Agency shall
review the fee payment schedule to determine if it will result in an
underpayment or overpayment and will notify the operator within 30 days of any
deficiencies or overpayments under the schedule.
g) The fee payment due January 15 shall be
determined, in all cases, pursuant to subsection (c)(2); however, the fee
payment due on April 15, July 15 and October 15 for landfills subject to
Subpart C may be calculated as follows, provided that the owner or operator has
demonstrated that calculating such fee payments according to subsection (c)(1)
will result in an overpayment, and provided that the owner or operator has
applied in writing for Agency approval of an alternative fee payment schedule
pursuant to this subsection by February 1 of each year and the application has
not been denied by March 30:
1) Utilizing
historical or other relevant area-specific or facility-specific data, estimate
the annual volume of wastes subject to the fees imposed under this Section that
will be received at the site;
2)
Determine the appropriate annual fee for such estimated volume of wastes
pursuant to Section 22.15 and Section 22.44 of the Act;
3) At the end of each of the first 3 quarters
of the calendar year, divide the actual volume of waste received during that
quarter subject to the fees imposed under this Section by the annual waste
volume estimated pursuant to subsection (g)(1);
4) Multiply the result of subsection (g)(3)
by the annual fee determined pursuant to subsection (g)(2): the product of this
step is the appropriate fee payment for the quarter;
AGENCY NOTE: The purpose of this subsection (g) is to allow
owners or operators of landfills receiving widely fluctuating cyclical
quarterly waste volumes (e.g., landfills whose operations are subject to
seasonal variations in waste volumes received) to prevent extreme overpayments
or underpayments for the first three quarters of each year. Extreme
overpayments are the greater concern, inasmuch as the Agency is empowered only
to grant credits against the next year's fee obligation; refunds of excess
payments are not authorized.
