260.935. Dry-cleaning facility registration surcharge — deposited in fund — penalties and interest for nonpayment.

438 words·~2 min read·/mo/chapter-260/260-935

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

260.935. Dry-cleaning facility registration surcharge — deposited in fund — penalties and interest for nonpayment. — 1. Every active dry-cleaning facility shall pay, in addition to any other environmental response surcharges, an annual dry-cleaning facility registration surcharge as follows:

(1)Five hundred dollars for facilities which use no more than one hundred forty gallons of chlorinated solvents;

(2)One thousand dollars for facilities which use more than one hundred forty gallons of chlorinated solvents and less than three hundred sixty gallons of chlorinated solvents per year; and

(3)Fifteen hundred dollars for facilities which use at least three hundred sixty gallons of chlorinated solvents per year.

2. The active dry-cleaning facility registration surcharge imposed by this section shall be reported and paid to the department on an annual basis. The commission shall prescribe by administrative rule the procedure for the report and payment required by this section.

3. The department shall provide each person who pays a dry-cleaning facility registration surcharge pursuant to this section with a receipt. The receipt or the copy of the receipt shall be produced for inspection at the request of any authorized representative of the department.

4. All moneys collected or received by the department pursuant to this section shall be transmitted to the department of revenue for deposit in the state treasury to the credit of the dry-cleaning environmental response trust fund created in section 260.920 . Following each annual reporting date, the state treasurer shall certify the amount deposited in the fund to the department.

5. If any person does not pay the active dry-cleaning facility registration surcharge or any portion of the active dry-cleaning facility registration surcharge imposed by this section by the date prescribed for such payment, the department shall impose and such person shall pay, in addition to the active dry-cleaning facility registration surcharge owed by such person, a penalty of fifteen percent of the active dry-cleaning facility registration surcharge. Such penalty shall be deposited in the dry-cleaning environmental response trust fund.

6. If any person does not pay the active dry-cleaning facility registration surcharge or any portion of the active dry-cleaning facility registration surcharge imposed by this section by the date prescribed for such payment, the department shall also impose interest upon the unpaid amount at the rate of ten percent per annum from the date prescribed for the payment of such surcharge and penalties until payment is actually made. Such interest shall be deposited in the dry-cleaning environmental response trust fund.

--------

(L. 2000 S.B. 577, A.L. 2005 S.B. 170 merged with S.B. 225)

Effective 7-06-05 (S.B. 170); 8-28-05 (S.B. 225)

Expires 8-28-17; see § 260.965