(b) In the event that a facility subject to local assessment pursuant
to this subdivision is located in more than one city or town, the total
annual assessment imposed shall not exceed four per centum of the gross
receipts. The maximum portion of assessment revenues allowed to the
cities or towns in such a situation shall be determined by multiplying
the maximum total of assessment liability which can be imposed on the
facility by the ratio of the population of the assessing city or town to
the total population of all the cities or towns in which the facility is
located. Population shall be based on the most recent census.
2. (a) (1) Notwithstanding any other provisions of law to the
contrary, any school district of this state, acting through its local
legislative body, is hereby authorized and empowered to adopt a
resolution imposing in any such school district an annual assessment of
not more than two per centum of the gross receipts of any commercial
hazardous waste facility which is located in such school district and
may make provisions for the collection thereof.
(2) Any school district whose boundaries are located within the town
or city in which a commercial hazardous waste facility is located shall
be entitled to a proportionate share of the annual assessment of the
gross receipts collected.
(3) The annual assessment revenues shall be allowed and distributed to
all school districts located in the town, or city in which the
commercial hazardous waste facility is located. The distribution of
annual assessment revenues among the school districts located in the
town or city where the facility is located shall be done on a
proportionate basis, based upon the number of students of each school
district residing in the town or city where the facility is located.
(4) The distribution from the school district collecting the annual
assessment revenue to any other district entitled to a proportionate
basis shall be made within sixty days of receipt of the annual
assessment revenues.
(b) In the event that a facility subject to local assessment pursuant
to this subdivision is located in more than one school district, the
total annual assessment imposed shall not exceed two per centum of the
gross receipts.
3. The term "gross receipts" as used in this section means all
receipts from the provision of hazardous waste management services
attributable to a particular industrial hazardous waste treatment
storage and disposal facility without deduction therefor due to the cost
of materials or equipment used, labor or services or other costs,
interest or discount paid or any other expense whatsoever; provided,
however, that as used in this section, gross receipts shall not include
any amounts collected or paid pursuant to section 27-0923 of this title.
4. An assessment imposed pursuant to this section shall be in addition
to any and all other assessments, taxes, agreements or contracts.
Structure New York Laws
ENV - Environmental Conservation
Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste
Title 9 - Industrial Hazardous Waste Management
27-0903 - Identification and Listing of Hazardous Waste.
27-0907 - Standards Applicable to Generators of Hazardous Waste.
27-0908 - Hazardous Waste Reduction Plans.
27-0909 - Standards Applicable to Transporters of Hazardous Waste.
27-0910 - Standards Applicable to Marketers of Hazardous Waste Fuel.
27-0912 - Land Disposal of Hazardous Waste.
27-0914 - Unauthorized Possession, Disposal and Dealing in Hazardous Wastes.
27-0915 - Inspections and General Reporting.
27-0916 - Department Authority for Cleanups.
27-0917 - Financial Requirements for Hazardous Waste Facilities.
27-0918 - Closure and Post-Closure Plans.
27-0919 - Proprietary Information.
27-0921 - Short-Term Management.
27-0923 - Special Assessments on Hazardous Wastes Generated.
27-0924 - Hazardous Materials Enforcement Training Program.
27-0925 - Local Assessments on Hazardous Waste Treatment, Storage and Disposal Facilities.
27-0926 - Use and Recycling of Elemental Mercury and Dental Amalgam by Dentists.