Rate. -- The solid waste assessment fee shall be imposed at a rate of one dollar and twenty-five cents ($1.25) per ton or part thereof on solid waste disposed of at a solid waste disposal facility located within the same solid waste disposal shed as the point of origin of the solid waste.
The solid waste assessment fee shall be imposed at a rate of two dollars and twenty-five cents ($2.25) per ton or part thereof on solid waste disposed of at a solid waste disposal facility when the point of origin of the solid waste is outside of the solid waste disposal shed in which the solid waste disposal facility is located.
4.1. Solid waste disposal sheds shall be those areas as finally designated in the State Register by the West Virginia Resource Recovery-Solid Waste Disposal Authority. In the absence of a final designation, the most recent designation published by the West Virginia Resource Recovery-Solid Waste Disposal Authority in the State Register shall constitute the solid waste disposal sheds.4.2. No solid waste disposal facility authorized by the Department to handle an aggregate of ten thousand (10,000) tons or more of solid waste per month may accept solid waste after July 1, 1988, unless the commercial solid waste disposal facility has Department of Labor approved scale facilities sufficient to weigh all solid waste as it arrives at the facility after June 30, 1988.4.3. Every solid waste disposal facility other than those subject to the provisions of subsection 4.2 of these regulations shall install by May 1, 1989, Department of Labor-approved scale facilities which will be sufficient to weigh all solid waste arriving at such facility on and after that date.4.4. Those solid waste disposal facilities which are not authorized by the Department to accept an aggregate of ten thousand (10,000) tons or more of solid waste per month may use the following conversion factors until May 1, 1989, in order to estimate the tonnage of solid waste disposed of at the facility for purposes of calculating the solid waste assessment fee due; 4.4.1. COMPACTED 2.5 cubic yards/ton4.4.2. UNCOMPACTED 5.0 cubic yards/ton4.4.3. BALED 1.25 cubic yards/ton4.4.4. SOIL 0.6 cubic yards/ton4.4.5. SLUDGE 1.0 cubic yards/ton4.5. Waiver. -- The State Tax Commissioner shall have authority to waive the requirement that scales be installed at a solid waste disposal facility upon application by such facility. To be eligible for such waiver the facility shall demonstrate that the facility has applied for a closure permit from the Department of Natural Resources and that such facility will not be in operation as a solid waste disposal facility required to collect the solid waste assessment fee on or after November 4, 1990.W. Va. Code R. § 110-6A-4