(A)(1) An environmental surcharge equal to one percent of the gross proceeds of sales of laundering and drycleaning services is imposed upon every owner or operator of a retail drycleaning facility or a dry drop-off facility.
Exempt from the environmental surcharge imposed in this section are:
(a) drycleaning facilities that possess a drycleaning facility exemption certificate issued pursuant to Section 44-56-425;
(b) dry drop-off facilities exempt pursuant to Section 44-56-425(D); and
(c) wholesale sales of drycleaning services provided to another drycleaning facility or a dry drop-off facility.
(2) At any time the uncommitted balance of the fund account exceeds five million dollars, the one percent of the gross proceeds of sales of drycleaning surcharge is suspended until that time the uncommitted balance of the trust fund account becomes less than one million dollars. The department is responsible for notifying the Department of Revenue when these amounts have been reached. The suspension of the environmental surcharge occurs at the end of the month in which the Department of Revenue is notified by the department. The lifting of the suspension occurs on the first day of the month following the month in which the Department of Revenue is notified by the department.
(B) The surcharge imposed by this section is due and payable on the twentieth day of each month for the preceding month. The Department of Revenue may authorize the quarterly, semiannual, or annual payment of this surcharge. The surcharge must be reported on forms and in the manner determined by the Department of Revenue.
HISTORY: 1995 Act No. 119, Section 1; 2004 Act No. 237, Section 4, eff May 24, 2004; 2009 Act No. 14, Section 1, eff May 6, 2009; 1976 Code Section 44-56-430; 2013 Act No. 30, Section 1, eff May 21, 2013.
Editor's Note
2004 Act No. 237, Section 11, provides in part as follows:
"The repeal or amendment of a code section by this act does not release or extinguish any tax, fee, interest, penalty, forfeiture, or liability for any period prior to the repeal or amendment. The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the tax, fee, interest, penalty, forfeiture, or liability."
2009 Act No. 14 Section 2, provides as follows:
"This act takes effect upon approval by the Governor; however, the amendments to the impositions of the surcharges and fees imposed pursuant to Sections 44-56-430(A), 44-56-470(A), 44-56-480(A), and 44-56-480(D) of the 1976 Code, as amended in Section 1 of this act, take effect March 1, 2010."
Prior Laws: Former Section 44-56-450 was titled Reporting of discharged drycleaning solvent causing contamination, and had the following history: 1995 Act No. 119, Section 1; 2004 Act No. 237, Section 6, eff May 24, 2004; 2009 Act No. 14, Section 1, eff May 6, 2009.