(House Bill 1046)
An Act to revise the disposal fee for large-scale solid waste disposal facilities operated by political subdivisions.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 34A-6-1.17 be AMENDED:
Because of the
additional environmental risks attending large‑scale
facilities, a solid waste disposal fee of three dollars per ton or
part thereof is hereby levied and imposed upon the disposal of solid
other than mine wastes,
at any solid waste disposal facility in this state,
permitted for more than two hundred fifty thousand tons of solid
waste per annum. The fee imposed by this section
is in addition
to all other fees and taxes levied by law and
must be added
to and constitute part of any other fee charged by the operator or
owner of the solid waste disposal facility. Neither this fee nor any
fees authorized by § 34A-6-1.38
may be imposed upon the disposal of waste by the state
or any of its institutions.
In the case of any solid waste
facility that receives solid waste only from entities that have
implemented a solid
reduction and recycling program, the fees provided for
in this section
shall only be
are required if
the facility receives more than two hundred fifty thousand tons of
solid waste per year.
Solid waste disposal facilities owned or operated by political
subdivisions are exempt from this section.
owner of the solid waste disposal facility shall pay the
herein imposed shall be paid by the owner of the solid waste disposal
facility and remitted to the state treasury.
The obligation of the owner to pay the fee accrues at the time solid
waste is disposed of at a solid waste facility. The fee imposed by
this section shall
is due and
payable on or before the fifteenth day of the month next succeeding
the month in which the fee accrued,
together with a return on such form or forms as may be prescribed by
the secretary of revenue. Each owner of a facility who is required to
pay the fee imposed by this section shall keep complete and accurate
records in such form as the board or the secretary of revenue, by
rule promulgated pursuant to chapter 1-26,
Fees collected under this section
deposited in the South Dakota environment and water resources trust
fund established pursuant to § 46A-1-82.
Signed February 9, 2022
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
indicate deleted language.