59-25-103 - Hazardous waste facility and nonhazardous solid waste facility tax.
59-25-103. Hazardous waste facility and nonhazardous solid waste facility tax.
(1) On and after July 1, 2003, through December 31, 2003, there is imposed a tax on ahazardous waste facility and a nonhazardous solid waste facility as provided in this chapter.
(2) The tax is equal to the sum of the following amounts:
(a) 3% of the gross receipts of a hazardous waste facility derived from the treatment ordisposal of hazardous waste; and
(b) 3% of the gross receipts of a hazardous waste facility or nonhazardous solid wastefacility derived from the treatment or disposal of nonhazardous solid waste.
(3) If hazardous waste or nonhazardous solid waste is received at a hazardous wastefacility or nonhazardous solid waste is received at a nonhazardous solid waste facility and the taximposed by this chapter is paid for the treatment of the waste, any subsequent treatment ordisposal of the waste is not subject to additional taxes under this chapter.
Amended by Chapter 311, 2004 General Session