West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06A - Solid Waste Assessment Fee
Section 110-6A-13 - Person Disposing Of Solid Waste To Pay, Accounting By Solid Waste Disposal Facility

The person disposing of solid waste shall pay the operator of the solid waste disposal facility the amount of the solid waste assessment fee, which shall be added to and constitute a part of the sales price, and shall be collectible as such by the solid waste disposal facility, which shall account to the State for all solid waste assessment fees paid by the disposer of solid waste. The solid waste disposal facility shall keep the amount of solid waste assessment fees paid separate from the proceeds of sale unless authorized in writing by the Tax Commissioner to keep such fees in a different manner. Where such authorization is given, the State's claim shall be enforceable against and shall take precedence over all other claims against the moneys commingled.

The solid waste disposal facility shall report as it's "total solid waste disposed of during the month," it's tonnage total for purposes of determining the solid waste disposal assessment fees, not the actual weight totals of solid waste disposed of at the facility. Each load, or the total aggregate weight of all loads received from a particular person making more than one (1) trip during the day, is to be rounded to the next highest whole number of tons, and the totals of these daily figures are to be totaled for the month and reported on the return as the "total solid waste disposed of during the month." For those haulers regulated by the West Virginia Public Service Commission or billed on a regularly scheduled basis by the solid waste disposal facility, the total aggregate weight of all loads received for the month is to be rounded to the next highest whole number of tons, and this figure is to be used to compute the solid waste assessment fee due and the "total solid waste disposed of during the month."