KRS 68.178: County license fee for off -site waste management facilities -- Use of

proceeds.

(1) The fiscal court of any county may license off -site waste management facilities

located within the county with the imposition of a license fee at a percentage rate

not to exceed two percent (2%) per annum of the gross receipts of such a waste

management facility owned or operated by self -employed individuals, partnerships,

or corporations. The proceeds from the license fee shall be used to defray the

general revenue requ irements of the county where the facility is located. For

purposes of assessing the licensing fee provided for in this section, off -site waste

management shall consist of establishing and operating a facility whose principal

purpose is treatment, storage, disposal, or a combination of these activities but shall

not include those treatment, storage, or disposal activities which occur incidental to

or which are not otherwise distinguishable from a broader manufacturing operation

at the site of said operation.

(2) (a) The fiscal court of a county or the urban -county council of an urban -county

government may license a solid waste landfill located within the county or

urban-county area. The license fee may be set at not less than one cent ($0.01)

but no more than fifty cents ($0.50) per ton of waste received by the landfill or

set at up to five percent (5%) of gross receipts of the landfill.

(b) The license fee as set may be increased by an amount up to one -quarter (1/4)

of the base fee per ton or on gross receipt s of waste received at the landfill

which originates from outside of the planning area. For purposes of this

section, planning area shall mean those areas within Kentucky as indicated in

solid waste management plans filed with the cabinet by a county, mult icounty

area, or waste management district. However, before a fee differential may be

imposed the county or urban -county government shall demonstrate that the

differential is reasonably related to additional government services which

must be undertaken because of the landfilling of nonplanning area waste. This

demonstration may be made by showing an unplanned for reduction in waste

disposal capacity and a need to provide for future disposal capacity or impacts

on roads, litter control or emergency services.

(c) The proceeds from the license fee shall be used to defray the government

services provided to the landfill, necessary clean -up operations or emergency

responses related to operation of the landfill or transporting waste to the

landfill, necessary main tenance, improvement or construction of roads, and

for the general revenue requirements of the county or urban -county

government where the landfill is located.

(d) Ten percent (10%) of the license fee shall be remitted annually in equal shares

to all count ies and urban -county governments in the planning area served by

the landfill from where the fees originated which shall be used for local solid

waste planning and plan implementation. Counties or urban -county

governments desiring to impose the fee provided for herein are authorized to

accept payments in lieu of the fee under duly -executed contracts between the

county and the permitted site or facility. The fee provided for in this

subsection shall be in lieu of the provisions of subsection (1). Special wast e,

as defined in KRS 224.50 -760, except for waste from sanitary wastewater

treatment facilities, shall be exempt from this subsection.

(3) In the case of hazardous waste facilities involving land disposal, including a

regional integrated waste treatment and disposal demonstration facility as defined in

KRS Chapter 224, the rate levied under this section shall be not more than five

percent (5%) per annum of the gross receipts and shall be calculated so as to

produce sufficient revenue to compensate the count y for any additional costs

incurred by it from having a hazardous waste facility located in its jurisdiction,

including, but not limited to, the loss of ad valorem property tax revenues from the

property on which the facility is located, the loss of ad val orem property tax

revenues from abutting properties or other affected properties, the cost of providing

any additional emergency services, the cost of monitoring air, surface water, ground

water to the extent that other monitoring data is not available, an d other costs

established as being associated with the facility and for which the county is not

otherwise compensated.