Section 260.940

Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT

Chapter 260

Effective - 06 Jul 2005, see footnote   

  260.940.  Dry-cleaning solvent surcharge, amount imposed due to solvent factor — deposited in fund — penalties and interest for nonpayment — operators not to purchase solvent from persons not paying surcharge. — 1.  Every seller or provider of dry-cleaning solvent for use in this state shall pay, in addition to any other environmental response surcharges, a dry-cleaning solvent surcharge on the sale or provision of dry-cleaning solvent.

  2.  The amount of the dry-cleaning solvent surcharge imposed by this section on each gallon of dry-cleaning solvent shall be an amount equal to the product of the solvent factor for the dry-cleaning solvent and the rate of eight dollars per gallon.

  3.  The solvent factor for each dry-cleaning solvent is as follows:

  (1)  For perchloroethylene, the solvent factor is 1.00;

  (2)  For 1,1,1-trichloroethane, the solvent factor is 1.00; and

  (3)  For other chlorinated dry-cleaning solvents, the solvent factor is 1.00.

  4.  In the case of a fraction of a gallon, the dry-cleaning solvent surcharge imposed by this section shall be the same fraction of the fee imposed on a whole gallon.

  5.  The dry-cleaning solvent surcharge required in this section shall be paid to the department by the seller or provider of the dry-cleaning solvent, regardless of the location of such seller or provider.

  6.  The dry-cleaning solvent surcharge required in this section shall be paid by the seller or provider on a quarterly basis and shall be paid to the department for the previous quarter.  The commission shall prescribe by administrative rule the procedure for the payment required by this section.

  7.  The department shall provide each person who pays a dry-cleaning solvent 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.

  8.  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 or quarterly reporting date, the state treasurer shall certify the amount deposited to the department.

  9.  If any seller or provider of dry-cleaning solvent fails or refuses to pay the dry-cleaning solvent surcharge imposed by this section, the department shall impose and such seller or provider shall pay, in addition to the dry-cleaning solvent surcharge owed by the seller or provider, a penalty of fifteen percent of the dry-cleaning solvent surcharge.  Such penalty shall be deposited in the dry-cleaning environmental response trust fund.

  10.  If any person does not pay the dry-cleaning solvent surcharge or any portion of the dry-cleaning solvent surcharge imposed by this section by the date prescribed for such payment, the department shall impose and such person shall pay 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.

  11.  An operator of a dry-cleaning facility shall not purchase or obtain solvent from a seller or provider who does not pay the dry-cleaning solvent charge, as provided in this section.  Any operator of a dry-cleaning facility who fails to obey the provisions of this section shall be required to pay the dry-cleaning solvent surcharge as provided in subsections 2, 3 and 4 of this section for any dry-cleaning solvent purchased or obtained from a seller or provider who fails to pay the proper dry-cleaning solvent surcharge as determined by the department.  Any operator of a dry-cleaning facility who fails to follow the provisions of this subsection shall also be charged a penalty of fifteen percent of the dry-cleaning solvent surcharge owed.  Any operator of a dry-cleaning facility who fails to obey the provisions of this subsection shall also be subject to the interest provisions of subsection 10 of this section.  If a seller or provider of dry-cleaning solvent charges the operator of a dry-cleaning facility the dry-cleaning solvent surcharge provided for in this section when the solvent is purchased or obtained by the operator and the operator can prove that the operator made full payment of the surcharge to the seller or provider but the seller or provider fails to pay the surcharge to the department as required by this section, then the operator shall not be liable pursuant to this subsection for interest, penalties or the seller's or provider's unpaid surcharge.  Such surcharges, penalties and interest shall be collected by the department, and all moneys collected pursuant to this subsection shall be deposited in the dry-cleaning environmental response trust fund.

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(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