HEALTH AND SAFETY
CHAPTER 74
IDAHO SOLID WASTE FACILITIES ACT
39-7425. Collection of fees and reporting. (1) The annual inspection fee shall be due and payable on or before October 31 of each year. The department may adopt rules for pro-rating the annual inspection fee for new or closed facilities.
(2) The tonnage fees shall be due and payable in monthly installments by the owner, operator, or designated employee or agent of such disposal facility or site.
(a) On or before the thirtieth day following the end of each monthly period in which the fee imposed pursuant to this chapter accrued, the owner, operator, or designated employee or agent shall file a return with the department on such forms as the department may require. The return shall be signed and shall include:
(i) The quantity of waste in tons for facilities with scales;
(ii) The quantity of waste in tons, using five hundred (500) pounds per cubic yard, for facilities exempt from having scales;
(iii) The amount of the fee for which the owner or operator is liable for the preceding monthly period; and
(iv) The remittance for such amount in such form required by the department.
(b) The department may relieve any person from the obligation of filing monthly returns and may instead require the return to cover other reporting periods, but in no event shall returns be filed for a period greater than three (3) months.
History:
[39-7425, added 2026, ch. 7, sec. 29, p. 50.]