(a) There shall be paid to the Commissioner of Revenue Services by the owner of any resources recovery facility one dollar per ton of solid waste processed at the facility beginning on the date of commencement of commercial operation of the facility for calendar quarters commencing on or after October 1, 1987, until September 30, 2003. For calendar quarters commencing on and after October 1, 2003, the owner of any resources recovery facility shall pay to the Commissioner of Revenue Services one dollar and fifty cents per ton of solid waste processed at such facility.

(b) Each owner of a resources recovery facility subject to the assessment as provided by this section shall submit a return quarterly to the Commissioner of Revenue Services, applicable with respect to the calendar quarter beginning October 1, 1987, and each calendar quarter thereafter, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the commissioner, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsection (a) of this section.

(c) Whenever such assessment is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and such assessment shall bear interest at the rate of one per cent per month or fraction thereof until the same is paid. The Commissioner of Revenue Services shall cause copies of a form prescribed for submitting returns as required under this section to be distributed throughout the state. Failure to receive such form shall not be construed to relieve anyone subject to assessment under this section from the obligations of submitting a return, together with payment of such assessment within the time required.

(d) Any person or municipality liable for the service fee for solid waste delivered to a facility whose owner is subject to the assessment imposed by subsection (a) of this section shall reimburse the owner for any assessment paid for the solid waste delivered by such person or municipality. The assessment shall be a debt from the person or municipality responsible for paying such service fee to the owner.

(e) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full in this section, except that to the extent that any such provision is inconsistent with a provision in this section and except that the term “tax” shall be read as “solid waste assessment”.

(P.A. 86-332, S. 5, 20; P.A. 87-489, S. 2, 14; P.A. 89-270, S. 9; P.A. 90-312, S. 8, 11; P.A. 91-236, S. 20, 25; P.A. 95-26, S. 46, 52; June 30 Sp. Sess. P.A. 03-6, S. 153; P.A. 07-217, S. 113.)

History: P.A. 87-489 amended Subsec. (a) by deleting the exemption for facilities where equivalent testing is performed and added Subsec. (d) regarding reimbursement of owners of facilities; P.A. 89-270 required that payments be made beginning on the date of commercial operation; P.A. 90-312 amended Subsec. (a) by requiring the assessment to be paid for calendar quarters commencing on or after October 1, 1987; P.A. 91-236 added Subsec. (e) to include administrative, penalty, hearing and appeal provisions, effective July 1, 1991, and applicable to “taxes”, i.e. assessments, due on or after that date; P.A. 95-26 amended Subsec. (c) to lower interest rate from 1.5% to 1% and made technical changes, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before said date; June 30 Sp. Sess. P.A. 03-6 amended Subsec. (a) by adding ending date for $1 fee of September 30, 2003, and increasing fee to $1.50 per ton for calendar quarters commencing on and after October 1, 2003, effective August 20, 2003; P.A. 07-217 made a technical change in Subsec. (d), effective July 12, 2007.

See Sec. 22a-190 for definition of “resources recovery facility”.