Recycling Enhancement Act Revision
Changes to the Recycling Enhancement Act as per P.L. 2008,
Section 3 (Definitions) was modified as follows:
The definition of “Solid Waste” was revised such that “Type 12 Dry sewage sludge” is no longer included in the definition while “Type 27-A Asbestos-containing waste” was added to the definition.
Section 4 (Levy of Recycling Tax) was modified as follows:
Section 4a(1) – Amended to state that the collection of the recycling tax levied upon the owner or operator of a solid waste facility will begin on April 1, 2008.
Section 4a(2) – Amended to state that the collection of the recycling tax levied upon every solid waste collector that transport solid waste for transshipment or direct transportation to an out-of-state disposal site will begin on April 1, 2008.
Section 4b – Every person subject to the recycling tax shall register with the Director of the Division of Taxation in the Department of the Treasury on forms prescribed by the director by April 1, 2008.
Section 4b(2) – Every person subject to the recycling tax shall, on or before July 20, 2008, and quarterly thereafter with returns due the 20th day of the first month following the end of the quarter, render a return under oath to the Director of the Division of Taxation, indicating the number of tons of solid waste accepted for disposal or transfer, or collected, as appropriate, and at that time shall pay the full amount due.
Section 7 (Disbursement of the Recycling Fund) was modified as follows:
5.b(1) – Now states that “Not less than” 60% of the estimated annual balance of the fund shall be used for the annual expenses of a program for direct recycling grants to municipalities or counties in those instances where a county, at its own expense, provides for the collection, processing and marketing of recyclable materials on a regional basis.
5(5) – Now states that “Not more than” 5% of the estimated annual balance of the fund shall be used by the department to provide grants to institutions of higher education for recycling demonstration, research or education, including professional training.
New section (Regarding Municipal Tax Cap):
The law now states that amounts to be raised to pay the recycling tax shall be treated as an exclusion that shall be added to the calculation of the adjusted tax levy.
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