MISSISSIPPI LEGISLATURE
2019 Regular Session
To: Environment Prot, Cons and Water Res; Accountability, Efficiency, Transparency
By: Senator(s) Massey, Parker, Blackwell
AN ACT TO AMEND SECTION 17-17-219, MISSISSIPPI CODE OF 1972, TO EXEMPT CERTAIN COUNTY-OWNED NONHAZARDOUS SOLID WASTE MANAGEMENT FACILITIES FROM THE PER-TON FEES IMPOSED ON THE MANAGEMENT OF WASTE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 17-17-219, Mississippi Code of 1972, is amended as follows:
17-17-219. (1) Before July
15 of each year the operator of a commercial nonhazardous solid waste
management facility managing municipal solid waste shall file with the * * * Department of Revenue
and the department a statement, verified by oath, showing the total amounts of
nonhazardous solid waste managed at the facility during the preceding calendar
year, and shall at the same time pay to the * * * Department of Revenue
One Dollar ($1.00) per ton of municipal solid waste generated and managed in
the state by landfilling or incineration, including waste-to-energy
management. The fee shall not be levied upon rubbish which is collected and
disposed separately from residential or household waste and which is not
managed for compensation. For ash and sludges which contain a significant
amount of water, the fee may be calculated on a dry-ton basis.
(2) (a) Before July 15 of
each year, the operator of a commercial nonhazardous solid waste management
facility managing municipal solid waste shall file with the * * * Department of Revenue
and the department a statement, verified by oath, showing the total amounts of
solid waste received from out of state and managed at the facility during the
preceding calendar year.
(b) Before July 15 of
each year, the operator of a commercial nonhazardous solid waste management
facility managing municipal solid waste located in this state shall pay to the * * * Department of Revenue
an amount equal to the greater of the per-ton fee imposed on the management of
out-of-state nonhazardous solid waste by the state from which the nonhazardous
solid waste originated or the per-ton fee, if any, imposed on the management of
nonhazardous solid waste by this state. The sum shall be based on the total
amounts of nonhazardous solid waste managed at the facility during the
preceding calendar year and shall be paid to the * * * Department of Revenue
at the same time that reports are filed under * * * paragraph (a) of this subsection.
This paragraph (b) shall not apply to any county-owned nonhazardous solid waste
facility if the facility accepts rubbish, limbs, leaves and building debris.
(3) Except as provided in
subsection (6) of this section, all monies received by the * * * Department of Revenue
as provided in this chapter shall be allocated as follows:
(a) Fifty percent (50%) shall be remitted to the Mississippi Nonhazardous Solid Waste Corrective Action Trust Fund; and
(b) Fifty percent (50%) shall be remitted to the Environmental Protection Trust Fund.
(4) All administrative
provisions of the Mississippi Sales Tax Law, including those which fix damages,
penalties and interest for nonpayment of taxes and for noncompliance with the
provisions of such chapter, and all other duties and requirements imposed upon
taxpayers, shall apply to all persons liable for fees under the provisions of
this chapter, and the * * * Commissioner of Revenue shall exercise all the power and
authority and perform all the duties with respect to taxpayers under this
chapter as are provided in the Mississippi Sales Tax Law except where there is
a conflict, then the provisions of this chapter shall control.
(5) (a) The operator of a commercial nonhazardous solid waste management facility managing municipal solid waste shall keep an accurate written daily record of deliveries of solid waste to the facility as required by the department, including, but not limited to, the name of the hauler, the source of the waste, the types of waste received and the weight of solid waste measured in tons received at the facility. A copy of these records shall be maintained at the site by the operator and shall be made available to the department for inspection upon request.
(b) The operator shall
file with the department annually, on such forms as the department may
prescribe, a report providing aggregate information on the types, amounts and
sources of waste received at the facility during the preceding calendar year.
The * * * Department of Revenue and the department shall
share information provided under this section.
(6) When the unobligated balance in the Mississippi Nonhazardous Solid Waste Corrective Action Trust Fund reaches or exceeds Three Million Five Hundred Thousand Dollars ($3,500,000.00), the department shall pay funds allocated under Section 17-17-219(3)(a) to the Local Governments Solid Waste Assistance Fund created under Section 17-17-65 on the next scheduled payment date. After July 1, 2000, the department may transfer any unobligated balance in the Mississippi Nonhazardous Solid Waste Corrective Action Trust Fund exceeding Three Million Five Hundred Thousand Dollars ($3,500,000.00) to the Local Governments Solid Waste Assistance Fund. When the unobligated balance is reduced below Two Million Dollars ($2,000,000.00), the department shall reduce payments to the Local Governments Solid Waste Assistance Fund to two-thirds (2/3) of the funds allocated under Section 17-17-219(3)(a) and shall pay the remaining one-third (1/3) of the funds allocated under Section 17-17-219(3)(a) to the Mississippi Nonhazardous Solid Waste Corrective Action Trust Fund until the time as that fund balance reaches or exceeds Three Million Five Hundred Thousand Dollars ($3,500,000.00).
SECTION 2. This act shall take effect and be in force from and after July 1, 2019.