Section 27-0925. Local assessments on hazardous waste treatment, storage and disposal facilities

1. (a) Notwithstanding any other provisions of law  to  the  contrary,
  any  city  or  town  of this state, acting through its local legislative
  body, is hereby authorized and empowered to adopt and amend  local  laws
  imposing  in any such city or town an annual assessment of not more than
  four per centum of the gross receipts of any commercial hazardous  waste
  facility  which  is located in such city or town and may make provisions
  for the collection thereof.
    (b) In the event that a facility subject to local assessment  pursuant
  to  this subdivision is located in more than one city or town, the total
  annual assessment imposed shall not exceed four per centum of the  gross
  receipts.  The  maximum  portion  of  assessment revenues allowed to the
  cities or towns in such a situation shall be determined  by  multiplying
  the  maximum  total  of assessment liability which can be imposed on the
  facility by the ratio of the population of the assessing city or town to
  the total population of all the cities or towns in which the facility is
  located. Population shall be based on the most recent census.
    2. (a)  (1)  Notwithstanding  any  other  provisions  of  law  to  the
  contrary,  any  school  district of this state, acting through its local
  legislative  body,  is  hereby  authorized  and  empowered  to  adopt  a
  resolution  imposing in any such school district an annual assessment of
  not more than two per centum of the gross  receipts  of  any  commercial
  hazardous  waste  facility  which is located in such school district and
  may make provisions for the collection thereof.
    (2) Any school district whose boundaries are located within  the  town
  or  city in which a commercial hazardous waste facility is located shall
  be entitled to a proportionate share of the  annual  assessment  of  the
  gross receipts collected.
    (3) The annual assessment revenues shall be allowed and distributed to
  all  school  districts  located  in  the  town,  or  city  in  which the
  commercial hazardous waste facility  is  located.  The  distribution  of
  annual  assessment  revenues  among  the school districts located in the
  town or  city  where  the  facility  is  located  shall  be  done  on  a
  proportionate  basis,  based  upon the number of students of each school
  district residing in the town or city where the facility is located.
    (4) The distribution from the school district  collecting  the  annual
  assessment  revenue  to  any  other district entitled to a proportionate
  basis shall  be  made  within  sixty  days  of  receipt  of  the  annual
  assessment revenues.
    (b)  In the event that a facility subject to local assessment pursuant
  to this subdivision is located in more than  one  school  district,  the
  total  annual  assessment imposed shall not exceed two per centum of the
  gross receipts.
    3. The term "gross  receipts"  as  used  in  this  section  means  all
  receipts  from  the  provision  of  hazardous  waste management services
  attributable  to  a  particular  industrial  hazardous  waste  treatment
  storage and disposal facility without deduction therefor due to the cost
  of  materials  or  equipment  used,  labor  or  services or other costs,
  interest or discount paid or any  other  expense  whatsoever;  provided,
  however,  that as used in this section, gross receipts shall not include
  any amounts collected or paid pursuant to section 27-0923 of this title.
    4. An assessment imposed pursuant to this section shall be in addition
  to any and all other assessments, taxes, agreements or contracts.