Private Facility Tax

(1) Authority. 310 CMR 19.050 is promulgated pursuant to M.G.L. c. 16, § 24A, and St. 1987, c. 584. (2) Resource Recovery Facilities. The operator of a privately owned or operated resource recovery facility shall pay a tax in accordance with 310 CMR 19.050(5) and M.G.L. c. 16, § 24A to the municipality in which the facility is located. This tax shall be in lieu of all taxes, fees, charges or assessments imposed by the municipality in which the facility is located, except for real estate taxes imposed solely upon the land on which the facility is located. For purposes of 310 CMR 19.050, "resource recovery facility" means a facility utilizing processes for reclaiming the material or energy value from solid wastes. (3) Landfills. The owner or operator of a landfill, where that person is other than a town or agency of the commonwealth, shall pay a tax in accordance with 310 CMR 19.050(5) and M.G.L. c. 16, § 24A to the municipality in which the facility is located. This tax shall be in lieu of all taxes, fees, charges or assessments imposed by the municipality in which the facility is located, except for real estate taxes imposed solely upon the land on which the facility is located. Where the owner and operator are both private and separate entities the operator shall pay said tax. (4) Exceptions. The owners or operators of the following facilities are not subject to the provisions of 310 CMR 19.050: (a) landfills used by the owner for the sole disposal of solid waste generated from the owner's premises; and (b) the combustion facility located in Saugus pursuant to St. 1985, c. 84 for which there is a pre-existing agreement. (5) Amount of the Tax. (a) Base Rate. The tax rate shall be $1.00 per ton of solid waste processed. For the purposes of 310 CMR 19.050 the term "processed" means the acceptance or handling of solid waste or other discarded materials subject to 310 CMR 19.000 at a combustion facility or landfill. (b) Annual Inflation Adjustment. The tax rate shall be adjusted each January 1st by the percentage change of the Boston Consumer Price Index for all urban consumers (BCPI) for the previous 12 months computed using the September to September figures for the BCPI. The first adjustment shall be made on January 1, 1981 and further adjustments shall be made every succeeding January 1. (6) Reporting and Payment. (a) General. All persons subject to the requirements of 310 CMR 19.050 shall file a tonnage report on a form as may be supplied by the Department on or before the 20th of each month. (b) Content. The tonnage report shall indicate the total tons of solid waste processed at the facility in the preceding calendar month and the amount of tax owed. (c) Filing. The tonnage report shall be signed and certified in accordance with 310 CMR 19.011 and submitted to the board of health in the municipality in which the facility is located. (d) Payment. The payment of any tax owed pursuant to the requirements of 310 CMR 19.050 is due on the due date of the tonnage report.