State of South Dakota
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NINETY-FOURTH SESSION LEGISLATIVE ASSEMBLY, 2019 |
400B0248 | HOUSE BILL NO. 1018 |
Introduced by: The Committee on Taxation at the request of the Department of Revenue
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 1-50-11 be amended to read:
1-50-11. The obligation to pay the fee imposed by § 1-50-8 shall be upon the owner or operator of any facility required to make notification and shall accrue upon
emergency planning committee and county commission, and shall be referred to the United
States Environmental Protection Agency for appropriate enforcement under section 325 of the
Emergency Planning and Community Right-to-Know Act of 1986 as amended to January 1,
1992.
Section 2. That § 34A-1-58.1 be amended to read:
34A-1-58.1. Ethanol production plants are exempt from the fees established in § 34A-1-58,
and, in lieu thereof, are subject to the fees established by this section. Concurrent with the
submittal of a permit application pursuant to this chapter, the applicant for an air quality permit
for an ethanol production plant shall submit to the department an application fee of one
thousand dollars. In addition, the owner or operator of an ethanol production plant shall submit
to the department an annual fee for the duration of the air quality permit. The annual fee shall
consist of an administrative fee of one thousand dollars and an emissions fee in the amount of
forty dollars per ton of total suspended particulate matter, sulfur dioxide, nitrogen oxide, volatile
organic compounds, and hazardous air pollutants emitted to the air by the ethanol production
plant during the previous calendar year. The department shall give written notice of the amount
of the fee to be assessed and the basis for the assessment under this section to the owner or
operator of the ethanol production plant by June first of each calendar year. The annual fee shall
accrue on July first of the year after the permit is issued and annually thereafter. The annual fee
is due and payable by July thirty-first and shall be remitted to the Department of Revenue
Environment and Natural Resources along with such the forms as may be prescribed by the
secretary of revenue in rules promulgated pursuant to chapter 1-26. The fees shall be
administered and used by the department in the same manner as prescribed for other fees
established in this chapter.
Section 3. That § 34A-1-60 be amended to read:
34A-1-60. The obligation to pay the annual fee imposed by § 34A-1-58 is upon the owner or operator of a regulated air contaminant source and shall accrue on July first for all facilities. The fee is due and payable by July thirty-first and shall be remitted to the Department of
Section 4. That § 34A-2-122 be amended to read:
34A-2-122. The obligation to pay the annual fee imposed by §§ 34A-2-117 to 34A-2-120, inclusive, is on the owner or operator of a surface water discharge or pretreatment system and accrues on July first, for all nonpublicly-owned facilities. The fee is due and payable by July thirty-first and shall be remitted to the Department of
of Environment and Natural Resources along with such the application forms as may be
prescribed by the secretary of environment and natural resources in rules promulgated pursuant
to chapter 1-26.
Section 5. That § 34A-2-125 be amended to read:
34A-2-125. In addition to any other tax or fee levied by law, and notwithstanding the
provisions of § 34A-2-117, there is hereby imposed an annual fee on all concentrated animal
feeding operations that are required to operate under a general or individual water pollution
control permit issued under chapter 34A-2 or required to obtain approval of plans and
specifications submitted after July 1, 1997, pursuant to § 34A-2-27. The fee is two hundred fifty
dollars for operations with two thousand or more animal units, one hundred seventy-five dollars
for operations with one thousand to one thousand nine hundred ninety-nine animal units, and
one hundred dollars for operations with less than one thousand animal units. The obligation to
pay the fee is on the person filing the application for the water pollution control permit or the
person required to obtain plans and specifications approval and accrues on July first of each
year. By August first of each year, the Department of Environment and Natural Resources shall
submit a billing to each person obligated to pay the fee. The fee is due and payable by
September thirtieth and shall be remitted to the Department of Revenue Environment and
Natural Resources.
operation program. Expenditures from the subfund shall be appropriated through the normal
budget process. Unexpended funds and interest shall remain in the subfund until appropriated
by the Legislature.
Section 6. That § 34A-3A-23 be amended to read:
34A-3A-23. The obligation to pay the fee imposed by § 34A-3A-20 shall be upon the owner
and operator of a public drinking water system and shall accrue on July first. The fee is due and
payable by July thirty-first and shall be remitted to the Department of Revenue Environment and
Natural Resources along with such the forms as may be prescribed by the secretary of revenue
in rules promulgated pursuant to chapter 1-26.