§ 105-102.6. Publishers of newsprint publications. - North Carolina Statutes

§105‑102.6.  Publishers of newsprint publications.

(a)        Purpose. – Thepurpose of this section is to provide incentives for the recycling of newsprintand magazines and for the use of newsprint that contains recycled content.

(b)        Definitions. – Thefollowing definitions apply in this section:

(1)        Gross tonnage ofnewsprint consumed. – The weight in metric tons of all newsprint consumed by apublisher.

(2)        Newsprint. –Uncoated paper, whether supercalendered or machine finished, made primarilyfrom mechanical wood pulp combined with some chemical wood pulp, weighingbetween 24.5 and 35 pounds for 500 sheets of paper two feet by three feet insize, and having a brightness of less than 60.

(2a)      Nonvirgin newsprint.– Newsprint that contains recycled postconsumer recovered paper.

(3)        Postconsumerrecovered paper. – Paper products, generated by a business or consumer, thathave served their intended end uses and have been separated or diverted fromsolid waste.

(4)        Publisher. – Aperson engaged in the business of producing publications printed on newsprintwho acquires and uses newsprint for this business.

(5)        Recycled contentpercentage. – The percentage by weight of the total gross tonnage of newsprintconsumed by the publisher that is recycled postconsumer recovered paper. Forexample, if a publisher consumes 10 tons of virgin newsprint, 10 tons ofnonvirgin newsprint that contains fifty percent (50%) recycled postconsumerrecovered paper, and 10 tons of nonvirgin newsprint that contains ten percent(10%) recycled postconsumer recovered paper, the publisher's recycled contentpercentage is 6/30 or twenty percent (20%).

(6)        Recycled contenttonnage. – The weight in metric tons of the total gross tonnage of newsprintconsumed by the publisher that is recycled postconsumer recovered paper.

(7)        Recycling. – Anyprocess by which solid waste, or materials that would otherwise become solidwaste, are collected, separated, or processed, and reused or returned to use inthe form of raw materials or products.

(8)        Recycling tonnage. –The weight in metric tons of newsprint and magazines recycled or diverted torecycling by a publisher.

(9)        Virgin newsprint. –Newsprint that does not contain recycled postconsumer recovered paper.

(c)        Minimum RecycledContent Percentage. – The recycled content percentage of newsprint consumed bya publisher shall equal or exceed the following minimum recycled contentpercentages:

During 1991 and 1992, twelvepercent (12%).

During 1993, fifteen percent(15%).

During 1994, twenty percent(20%).

During 1995 and 1996, twenty‑fivepercent (25%).

During 1997 and 1998, thirtypercent (30%).

During 1999 through 2004,thirty‑five percent (35%).

After 2004, forty percent(40%).

A publisher who has developed andoperates or contracts for the operation of a newspaper or magazine recyclingprogram shall receive partial credit toward the recycled content percentagegoals established in this subsection on the basis of one ton of  credit towardits total recycled content tonnage for each ton of recycling tonnage.

(d)        Tax. – Everypublisher shall apply for and obtain from the Secretary a newsprint publishertax reporting number and shall file an annual report with the Secretary byJanuary 31 of each year. The report shall include the following information forthe preceding calendar year:

(1)        Tonnage of virginnewsprint consumed.

(2)        Tonnage of nonvirginnewsprint consumed.

(3)        Gross tonnage ofnewsprint consumed.

(4)        Itemized percentagesof recycled postconsumer recovered paper contained in tonnage of nonvirginnewsprint consumed.

(5)        Recycled contenttonnage.

(6)        Recycled contentpercentage.

(7)        Recycling tonnage.

In addition, each publisher whoserecycled content percentage for a calendar year is less than the applicableminimum recycled content percentage provided in subsection (c) shall pay a taxof fifteen dollars ($15.00) on each ton by which the publisher's recycledcontent tonnage falls short of the tonnage of recycled postconsumer recoveredpaper needed to achieve the applicable minimum recycled content percentageprovided in subsection (c). This tax is due when the report is filed. No countyor city may impose a license tax on the business taxed under this section.

(e)        Exemption. – Thetax levied in this section does not apply to an amount calculated pursuant tosubsection (d) to the extent the amount is attributable solely to thepublisher's inability to obtain sufficient recycled content newsprint because(i) recycled content newsprint was not available at a price comparable to theprice of virgin newsprint; (ii) recycled content newsprint of a qualitycomparable to virgin newsprint was not available; or (iii) recycled contentnewsprint was not available within a reasonable period of time during thereporting period. In order to claim the exemption provided in this subsection,a publisher must certify to the Secretary:

(1)        The amount of virginnewsprint consumed by the publisher during the reporting period solely for oneof the reasons listed above.

(2)        That the publisherattempted to obtain recycled content newsprint from every manufacturer ofrecycled content newsprint that offered to sell recycled content newsprint tothe publisher within the preceding calendar year.

(3)        The name, address,and telephone number of each recycled content newsprint manufacturer contacted,including the company name and the name of the company's individualrepresentative or employee.

(f)         Use of Proceeds. –The Secretary shall, on or before April 15 of each year, credit the netproceeds of the tax imposed by this section to the Solid Waste Management TrustFund created in G.S. 130A‑309.12. (1991, c. 539, s. 2; c. 761,s. 18; 1991 (Reg. Sess., 1992), c. 1007, s. 1; 1995, c. 459, s. 1; 1997‑456,s. 27; 1998‑95, s. 11; 1999‑346, s. 1.)