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-3 - Imposition Of Tax
Current through Register Vol. XLI, No. 38, September 20, 2024
Beginning July 1, 1988, and continuing until such time as it is repealed by the legislature, the solid waste assessment fee is levied and imposed upon the disposal of solid waste at any solid waste disposal facility in West Virginia.
3.1. The solid waste assessment fee shall be collected from the person disposing of solid waste at a solid waste disposal facility in West Virginia, at the time such solid waste is disposed of, by the operator of the solid waste disposal facility. The fee collected shall be remitted to the State Tax Commissioner.
3.2. Any person creating, contributing to or operating an open dump shall be subject to the solid waste assessment fee, upon any solid waste disposed at such open dump. Any landowner who fails to cooperate with the Department in stopping unauthorized dumping upon his land may, in the discretion of the Tax Commissioner and upon notice from the Department that said landowner has failed to cooperate with the Department, be issued an assessment for unpaid solid waste assessment fees which shall be imposed upon the solid waste disposed of on that landowner's property.
3.3. Any person or persons owning, operating or leasing a solid waste disposal facility shall be personally and jointly and severally liable for any solid waste assessment fees which are due but not collected from the person disposing of solid waste.
3.4. The solid waste assessment fee shall not be collected at a transfer station where solid waste is accumulated for subsequent disposal at a solid waste disposal facility for an indefinite period of time: Provided, That where solid waste is disposed of at a solid waste disposal facility which is located within the same solid waste shed as the transfer station, the transfer station must record the amount of solid waste received from without the solid waste shed and remit the additional one dollar per ton solid waste assessment fee for out of shed solid waste at the time the transfer station disposes of that solid waste at a solid waste disposal facility for an indefinite period of time. The transfer station may use the conversion factors provided in section 4.4 of these regulations in lieu of scales if less that 1,000 tons of solid waste are received per month from outside of the solid waste shed by the transfer station.
The transfer station shall record the number of tons of residential solid waste received at the transfer station which are exempt from the solid waste assessment and interim fees pursuant to Section 6.3 of these regulations and report that portion as exempt at the time the solid waste accumulated at the transfer station is disposed of at the solid waste disposal facility where the solid waste is to remain for an indefinite period of time.
