260.940. Dry-cleaning solvent surcharge, amount imposed due to solvent factor--deposited in fund--penalties and interest for nonpayment--operators not to purchase solvent from persons not paying surch

MISSOURI STATUTES AND CODES

260.940. Dry-cleaning solvent surcharge, amount imposed due to solvent factor--deposited in fund--penalties and interest for nonpayment--operators not to purchase solvent from persons not paying surch

Dry-cleaning solvent surcharge, amount imposed due to solventfactor--deposited in fund--penalties and interest fornonpayment--operators not to purchase solvent from persons notpaying surcharge.

260.940. 1. Every seller or provider of dry-cleaning solvent for usein this state shall pay, in addition to any other environmental responsesurcharges, a dry-cleaning solvent surcharge on the sale or provision ofdry-cleaning solvent.

2. The amount of the dry-cleaning solvent surcharge imposed by thissection on each gallon of dry-cleaning solvent shall be an amount equal tothe product of the solvent factor for the dry-cleaning solvent and the rateof eight dollars per gallon.

3. The solvent factor for each dry-cleaning solvent is as follows:

(1) For perchloroethylene, the solvent factor is 1.00;

(2) For 1,1,1-trichloroethane, the solvent factor is 1.00; and

(3) For other chlorinated dry-cleaning solvents, the solvent factoris 1.00.

4. In the case of a fraction of a gallon, the dry-cleaning solventsurcharge imposed by this section shall be the same fraction of the feeimposed on a whole gallon.

5. The dry-cleaning solvent surcharge required in this section shallbe paid to the department by the seller or provider of the dry-cleaningsolvent, regardless of the location of such seller or provider.

6. The dry-cleaning solvent surcharge required in this section shallbe paid by the seller or provider on a quarterly basis and shall be paid tothe department for the previous quarter. The commission shall prescribe byadministrative rule the procedure for the payment required by this section.

7. The department shall provide each person who pays a dry-cleaningsolvent surcharge pursuant to this section with a receipt. The receipt orthe copy of the receipt shall be produced for inspection at the request ofany authorized representative of the department.

8. All moneys collected or received by the department pursuant tothis section shall be transmitted to the department of revenue for depositin the state treasury to the credit of the dry-cleaning environmentalresponse trust fund created in section 260.920. Following each annual orquarterly reporting date, the state treasurer shall certify the amountdeposited to the department.

9. If any seller or provider of dry-cleaning solvent fails or refusesto pay the dry-cleaning solvent surcharge imposed by this section, thedepartment shall impose and such seller or provider shall pay, in additionto the dry-cleaning solvent surcharge owed by the seller or provider, apenalty of fifteen percent of the dry-cleaning solvent surcharge. Suchpenalty shall be deposited in the dry-cleaning environmental response trustfund.

10. If any person does not pay the dry-cleaning solvent surcharge orany portion of the dry-cleaning solvent surcharge imposed by this sectionby the date prescribed for such payment, the department shall impose andsuch person shall pay interest upon the unpaid amount at the rate of tenpercent per annum from the date prescribed for the payment of suchsurcharge and penalties until payment is actually made. Such interestshall be deposited in the dry-cleaning environmental response trust fund.

11. An operator of a dry-cleaning facility shall not purchase orobtain solvent from a seller or provider who does not pay the dry-cleaningsolvent charge, as provided in this section. Any operator of adry-cleaning facility who fails to obey the provisions of this sectionshall be required to pay the dry-cleaning solvent surcharge as provided insubsections 2, 3 and 4 of this section for any dry-cleaning solventpurchased or obtained from a seller or provider who fails to pay the properdry-cleaning solvent surcharge as determined by the department. Anyoperator of a dry-cleaning facility who fails to follow the provisions ofthis subsection shall also be charged a penalty of fifteen percent of thedry-cleaning solvent surcharge owed. Any operator of a dry-cleaningfacility who fails to obey the provisions of this subsection shall also besubject to the interest provisions of subsection 10 of this section. If aseller or provider of dry-cleaning solvent charges the operator of adry-cleaning facility the dry-cleaning solvent surcharge provided for inthis section when the solvent is purchased or obtained by the operator andthe operator can prove that the operator made full payment of the surchargeto the seller or provider but the seller or provider fails to pay thesurcharge to the department as required by this section, then the operatorshall not be liable pursuant to this subsection for interest, penalties orthe seller's or provider's unpaid surcharge. Such surcharges, penaltiesand interest shall be collected by the department, and all moneys collectedpursuant to this subsection shall be deposited in the dry-cleaningenvironmental response trust fund.