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HomeMy WebLinkAboutResolution No. 85930 0 RESOLUTION NO 8593 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA SETTING THE RATE OF AN OFFSITE, MULTIUSER HAZARDOUS WASTE FACILITIES TAX WHEREAS, at the General Election held November 8, 1988, the voters of Azusa approved Ordinance No. 2373 establishing an offsite, multiuser hazardous waste facilities tax effective January 1, 1989, and WHEREAS, every person who subsequent to January 1, 1989 operates an offsite, multiuser hazardous waste facility located within the City shall pay a tax to the City in the amount of up to ten percent as authorized by State law, of the facility's annual gross receipts for the treatment, storage, or disposal of hazardous waste at the facility, and WHEREAS, the tax rate set by this Resolution shall not apply to that portion of the gross receipts of the hazardous waste facility that derives from the recycling of hazardous waste or the treatment of infectious waste, provided, however, that the tax shall include gross receipts on retrograde materials derived from recycling or treatment of such hazardous waste. NOW, THEREFORE, the City Council of the City of Azusa does hereby resolve as follows: SECTION 1. The City Council of the City of Azusa, as mandated by the voters of Azusa, does hereby set the tax rate on offsite, multiuser hazardous waste facilities at ten percent (10%) effective January 1, 1989; excluding materials accepted for processing in the kiln. In lieu of tax on the kiln material and to cover the City's ability to respond to emergencies at the hazardous waste site, each hazardous waste facility shall pay an amount which, when added to the tax paid under this resolution, shall aggregate $520,000 per calendar year, to be adjusted according to the Consumer Price Index on January 1, 1990 and annually thereafter. The percentage of change shall be the percentage increase for the year ended on the prior October 1, in the California Consumer Price Index (for all items) as determined by the California Department of Industrial Relations pursuant to the provisions of Section 2212 of the Revenue and Taxation Code of the State of California. Any adjustment made pursuant to this Section shall supersede any maximum or minimum otherwise provided for in this Chapter. SECTION 2. The tax imposed by this Resolution shall be reported on forms prescribed by the Business License Officer and shall be paid quarterly during the year with quarters ending in March, June, September and December. All such payments are due within ten (10) days of the end of the quarter and shall be accompanied by a statement of gross receipts executed under penalty of perjury by the chief operating officer of the facility. SECTION 3. The City Clerk shall certify to the adoption of this resolution. ADOPTED AND APPROVED this 20thday of March 1989. O l%lir -7 0 0 I HEREBY CERTIFY that the foregoing Resolution No. was duly adopted by the City Council of the City of Azusa at a regular meeting thereof on the 20th day of March 1989, by the following vote of Council: AYES: COUNCILMEMBERS: STEMRICH, NARANJO, LATTA, MOSES NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: AVILA D,e 6/n/f1L 0 0 A G R E E M E N T THIS AGREEMENT is entered into on this i day of )) -1 ,- 1- 1989 by and between CITY OF AZUSA (hereinafter referred to as "the City") a municipal corporation; F71t:1 OIL AND SOLVENT PROCESSING COMPANY (hereinafter referred to as "OSCO"). 1. PURSUANT to Ordinance No. 2373, adopted by the voters at the General Election held on November 8, 1988, the City Council of the City has passed Resolution No. setting the rate for the offsite multi-user hazardous waste facility tax at ten percent (100) of the facility's annual gross receipts for the treatment, storage or disposal of hazardous waste at the facility, which tax shall not apply to that portion of the gross receipts that derives from recycling. 2. The Parties hereto dispute the extent to which the tax would apply to receipts from the collection of material which is ultimately processed into recycled material or kiln fuel material and sold. In order to resolve this dispute during the term of this Agreement and to cover the City's ability to respond to emergencies at the hazardous waste 0 0 3/9/89 site, the Parties agree that the ten percent (10%) tax shall not apply to receipts from the collection of material which is ultimately processed into recycled material or kiln fuel material and sold, and that in lieu of paying the ten percent (10%) tax on such receipts, OSCO agrees to make a contribution to the City in an amount which, when added to the ten percent (10%) tax, shall aggregate a total annual payment of not less than $520,000. If in itself the 10 percent tax generates this amount, then no additional contribution shall be required and the City shall be entitled to all tax revenues in excess of $520,000. The $520,000 figure shall be increased according to the percentage of increase in the CPI on January 1, 1990 and annually thereafter. The percentage of change shall be the percentage increase for the year ended on the prior October 1 in the California Consumer Price Index (for all items) as determined by the California Department of Industrial Relations pursuant to the provisions of Section 2212 of the Revenue and Taxation Code of the State of California. 3. THIS AGREEMENT is made and entered into in the State of California and shall be interpreted, applied and enforced under and pursuant to the laws of the State of California. 4. THIS AGREEMENT constitutes the entire agreement of the parties with respect to the matters set forth herein, and no other agreement, statement, or promise made by any party, or made to any employee, officer or agent of any party shall be valid or binding. 2 0 0 3/ 9/89 5. SHOULD interpretation of this Agreement, or any portion s thereof, be necessary it is deemed that this Agreement was prepared by each of the parties hereto jointly and equally and shall not be interpreted against any party on the ground that the party drafted the Agreement or caused it to be prepared. This Agreement is entered into for a purpose of resolving a dispute relating to application of the tax during the period of this Agreement. Therefore the terms of this Agreement shall not constitute a determination by either Party as to its determination of the proper interpretation of Ordinance No. 2373 or applicable state law, nor shall the terms of this Agreement be construed as such. 6. THE PARTIES agree that the term of this Agreement shall be from January 1, 1989 through December 31, 1991. IN WITNESS WHEREOF, the parties hereto have executed this agreement on the date first shown above. ATTEST: ,CITY CLERK .97 CITY OF AZUSA / MAYOR 0 APPROVED AS TO FORM By /'� h. PETER THORSON, CITY ATTORNEY 0 3/9/89 OIL AND SOLVENT PROCESSING COMPANY 9