§ 160A-211.1. Privilege license tax on low-level radioactive and hazardous waste facilities. - North Carolina Statutes

§ 160A‑211.1. Privilege license tax on low‑level radioactive and hazardous wastefacilities.

(a)        Cities in which hazardous waste facilities as defined inG.S. 130A‑290 or low‑level radioactive waste facilities as definedin G.S. 104E‑5(9b) are located may levy an annual privilege license taxon persons or firms operating such facilities only in accordance with thissection.

(b)        The rate or rates of a tax levied under authority of thissection shall be in an amount calculated to compensate the city for the additionalcosts incurred by it from having a hazardous waste facility or a low‑levelradioactive waste facility located in its jurisdiction to the extent to whichcompensation for such costs is not otherwise provided, which costs may includethe loss of ad valorem property tax revenues from the property on which afacility is located, the cost of providing any additional emergency services,the cost of monitoring air, surface water, groundwater, and other environmentalmedia to the extent other monitoring data is not available, and other costs themunicipality established as being associated with the facilities and for whichit is not otherwise compensated.

(c)        Any person or firm taxed pursuant to this section may appealthe tax rate to the Board, but shall pay the tax when due, subject to a refundwhen the appeal is resolved by the Board or in the courts. (1981, c. 704, s. 15; 1985, c. 462, s. 10; 1987, c.850, s. 22; 1989, c. 168, s. 35.)