Solid Waste Tax.

The state imposes a 3.6 percent tax on solid waste collection services.  The tax is collected from the consumer by the service provider and remitted to the Department of Revenue.  Revenue from the solid waste tax is deposited in the Public Works Assistance Account, which was created to provide grants and loans to local governments for infrastructure projects.

Solid Waste Management.

Counties and cities are the primary government entities responsible for implementing solid waste management requirements.  Each county, in cooperation with the cities and towns within that county, must prepare a coordinated, comprehensive solid waste management plan, which must be reviewed and updated every five years.

The solid waste tax is increased to the following rates:

• 4.1 percent on January 1, 2026;
• 4.6 percent on January 1, 2027;
• 5.1 percent on January 1, 2028;
• 5.6 percent on January 1, 2029; and
• 6.1 percent on January 1, 2030.

The Local Government Solid Waste Assistance Account is created in the custody of the State Treasurer.  Any revenue collected as a result of the rate increases must be deposited in the account.  An appropriation is not required for expenditures, and the State Treasurer must annually disburse the funds as follows:

• 50 percent must be distributed equally among counties; and
• 50 percent must be distributed on a per capita basis to counties and cities based on their percentage of state population.

To be eligible for a distribution, a county or city must have primary responsibility for meeting the requirements of the state's solid waste management laws, comply with coordination requirements, and maintain a current local solid waste management plan.  Counties and cities must use the revenue to implement their solid waste management plans.