Vermont § 5952 - Imposition of tax

§ 5952. Imposition of tax

• (a)(1) A tax is imposed for each calendar quarter or part thereof upon the franchise or privilege
  of doing business of every person required by 10 V.S.A. chapter 159 to obtain certification for a facility. The tax shall be imposed in the amount of
  $6.00 per ton of waste delivered for disposal or incineration at the facility, regardless
  of the amount charged by the operator to recoup its expenses of operation, including
  the expense of this tax. (2) The tax shall be similarly imposed on waste delivered to a transfer facility for shipment
  to an incinerator or other treatment facility or disposal facility that is located
  outside the State. However, if the transfer station is located within a district that
  is authorized by an interstate compact to enter into cooperative agreements with a
  district in another state, the tax shall only be imposed if the treatment or disposal
  facility is located outside the State and also outside the cooperating district in
  another state. For purposes of this determination, a treatment or disposal facility
  may be considered to be located within a district only if that district existed before
  July 1, 1987. (3) The tax shall be similarly imposed on waste shipped to an incinerator or other treatment
  facility or disposal facility that is located outside the State, without having been
  delivered to a transfer station located in this State. In this situation, the tax
  is imposed for each calendar quarter or part thereof upon the franchise or privilege
  of doing business of every person regulated under 10 V.S.A. § 6607a as a commercial hauler of solid waste. This tax shall not be imposed on waste exempt
  under subdivision (2) of this subsection.