(a) If a board imposes a fee under section 1 of this chapter, the owner or operator of a final disposal facility located within the district is responsible for collecting fees from persons delivering solid waste to the facility. Each owner or operator may do the following:(1) Deduct from the fees an amount equal to one percent (1%) of the fees collected.(2) Retain this amount as compensation for collecting and remitting the fees.(b) The owner or operator shall remit the remainder of the fees the owner or operator collects during a month to the controller not later than ten (10) days after the last day of the month in which the fees are collected.(c) Each owner or operator of a final disposal facility shall, at the time the collected fees are remitted, furnish to the controller a fee collection report.[Pre-1996 Recodification Citation: 13-9.5-7-3.]As added by P.L.1-1996, SEC.11.
Indiana Legal Code