1779-S

AN ACT Relating to hazardous substances incinerators; adding a new section to chapter 70.105 RCW; adding a new chapter to Title 82 RCW; prescribing penalties; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "Dangerous wastes" means any discarded, useless, unwanted, or abandoned substances, including but not limited to certain pesticides, or any residues or containers of such substances that are disposed of in such quantity or concentration as to pose a substantial present or potential hazard to human health, wildlife, or the environment because such wastes or constituents or combinations of such wastes:

(a) Have short-lived, toxic properties that may cause death, injury, or illness or have mutagenic, teratogenic, or carcinogenic properties; or

(b) Are corrosive, explosive, flammable, or may generate pressure through decomposition or other means.

(2) "Department" means the department of revenue.

(3) "Extremely hazardous waste" means any dangerous waste that

(a) Will persist in a hazardous form for several years or more at a disposal site and that in its persistent form

(i) Presents a significant environmental hazard and may be concentrated by living organisms through a food chain or may affect the genetic make-up of humans or wildlife, and

(ii) Is highly toxic to humans or wildlife

(b) If disposed of at a disposal site in such quantities as would present an extreme hazard to humans or the environment.

(4) "Hazardous substance" means any hazardous substance listed as a hazardous substance as of March 21, 1990, pursuant to section 313 of Title III of the federal superfund amendments and reauthorization act, any other substance determined by the director of ecology by rule to present a threat to human health or the environment, and all ozone-depleting compounds as defined by the Montreal Protocol of October 1987.

(5) "Hazardous waste" means and includes all dangerous and extremely hazardous wastes, but does not include radioactive wastes or a substance composed of both radioactive and hazardous components.

(6) "Incinerable substance" means a hazardous waste or a hazardous substance destined for incineration at a hazardous waste disposal facility permitted by the department of ecology under chapter 70.105 RCW.

(7) "Person" has the meaning in RCW 82.04.030.

(8) "Taxpayer" means the person owning an incinerable substance immediately before receipt of the same at a hazardous waste disposal facility.

(9) "Waste" means any solid waste as defined under RCW 70.95.030, any hazardous waste, any air contaminant as defined under RCW 70.94.030, and any organic or inorganic matter that causes or tends to cause water pollution as defined in RCW 90.48.020.

NEW SECTION. Sec. 2. (1) A hazardous substances incineration response tax is imposed on the privilege of incinerating incinerable substances in this state. The tax imposed in this section is levied upon the owner of the incinerable substances immediately before receipt of the same at a hazardous waste disposal facility located in this state at the rate of thirty dollars per ton of incinerable substances delivered for incineration at the disposal facility.

(2) The tax imposed by this chapter shall be collected by the owner or operator of the hazardous waste disposal facility from the taxpayer. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or having collected the tax, fails to pay the receipts to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax. Payment of the tax by the owner of the incinerable substances to the operator of the disposal facility shall relieve the owner from further liability for the tax.

(3) Any tax collected under this chapter shall be held in trust until paid to the department. Any person collecting the tax who appropriates or converts the tax collected is guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. The tax required by this chapter to be collected shall be stated separately from other charges made by the disposal facility operator in any invoice or other statement of account provided to the taxpayer.

(4) If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax.

(5) The tax shall be due from the disposal facility operator, along with reports and returns on forms prescribed by the department, within twenty-five days after the end of the month in which the taxable activity occurs.

(6) The amount of tax, until paid by the taxpayer to the disposal facility operator, shall constitute a debt from the taxpayer to the disposal facility operator. Any person required to collect the tax under this chapter who, with intent to violate this chapter, fails or refuses to do so as required and any taxpayer who refuses to pay any tax due under this chapter, is guilty of a misdemeanor as provided in chapter 9A.20 RCW.

(7) All receipts from the tax imposed in subsection (1) of this section shall be deposited into the state hazardous substances incineration response account.

(8) Within forty-five days after the end of each calendar quarter, the office of financial management shall determine the balance of the hazardous substances incineration response account as of the last day of that calendar quarter. Balance determinations by the office of financial management under this section are final and shall not be used to challenge the validity of any tax imposed under this chapter. The office of financial management shall promptly notify the departments of revenue and ecology of the account balance once a determination is made. For each subsequent calendar quarter, the tax imposed by subsection (1) of this section shall be imposed during the entire calendar quarter unless:

(a) Tax was imposed under subsection (1) of this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than twenty-five million dollars; or

(b) Tax was not imposed under subsection (1) of this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than fifteen million dollars.

NEW SECTION. Sec. 3. The department shall adopt such rules as may be necessary to enforce and administer this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the tax levied under this chapter.

NEW SECTION. Sec. 4. The tax imposed in this chapter shall take effect October 1, 1993.

NEW SECTION. Sec. 5. A new section is added to chapter 70.105 RCW to read as follows:

The state hazardous substances incineration response account is created in the state treasury. All receipts from section 2 of this act shall be deposited in the account. Moneys in the account shall be spent only after appropriation. The account is subject to allotment procedures under chapter 43.88 RCW. The account shall be used exclusively to pay for the costs associated with the response to releases of hazardous substances and hazardous wastes at hazardous waste incineration facilities. Payment of response costs under this section shall be limited to releases that the director has determined are likely to exceed fifty thousand dollars. Before expending moneys from the account, the director shall make reasonable efforts to obtain funding for response costs from the person responsible for the release. Reimbursement for response costs shall be allowed only for costs that are not covered by funds appropriated to the agencies responsible for response activities. Costs associated with the response to releases of hazardous substances include:

(1) Natural resource damage assessment and related activities;

(2) Release-related response, containment, wildlife rescue, cleanup, disposal, and associated costs;

(3) Economic losses of any person affected by the release;

(4) Interagency coordination and public information related to a response; and

(5) Appropriate travel, goods and services, contracts, and equipment.

NEW SECTION. Sec. 6. Sections 1 through 4 of this act shall constitute a new chapter in Title 82 RCW.

NEW SECTION. Sec. 7. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.