9-511.03. Outside waste or garbage collection, landfill services or recycling collection or processing services; requirements; exceptions

A. If a city or town provides waste or garbage collection services, landfill services or recycling collection or processing services outside of its boundaries, for those services the city or town shall:

1. Keep all records of the services separate from all other city or town municipal records.

2. For land and equipment dedicated to providing services outside of its boundaries and for any net income generated from providing services outside its boundaries, make an in-lieu contribution to all state, city, town, county and other taxing districts equal to the taxes that would be required of private companies performing the same service.

3. For the portion of equipment or land used by a city or town to provide services outside its boundaries, make an in-lieu contribution to all state, city, town, county and other taxing districts equal to the taxes that would be required of private companies performing the same services, including any income tax obligation that would be incurred by a private company for services provided by the city or town outside of the city or town.

4. Pay an in-lieu contribution to the recycling fund established by section 49-837 equal to the federal taxes that would be required of private companies performing the same service.

5. Pay all fees and costs that are applicable to private companies, including landfill fees.

6. Ensure that no city or town taxes, fees or revenues are used to subsidize those services outside the city or town.

B. This section does not restrict the ability of a city or town to enter into mutual aid or intergovernmental agreements with other cities or towns to respond to requests for emergency assistance.

C. This section does not apply to a city or town if all of the following apply:

1. The city or town provides waste or garbage collection services, landfill services or recycling collection or processing services outside its boundaries in an unincorporated territory that is within three miles of its boundaries and within its municipal planning area as designated in the land use map of the municipality's general plan.

2. The city or town does not provide waste or garbage collection services, landfill services or recycling collection or processing services in an incorporated area other than its own.

3. The city or town is located in a county with a population exceeding two million persons or the city or town has a population of less than two thousand five hundred persons and allows private enterprise to provide commercial and residential waste or garbage collection services, landfill services or recycling collection or processing services in the city or town.

D. For a city or town that has entered into a contract or mutual aid, reciprocal assistance or intergovernmental agreement with another entity before January 1, 2015 for landfill services or recycling collection or processing services outside of its boundaries, this section does not apply until the contract or mutual aid, reciprocal assistance or intergovernmental agreement expires or terminates or January 1, 2020, whichever is earlier.

E. This section does not apply to the disposal of noncommercial solid waste from a single-family residence brought to a municipal landfill by a private person who resides outside of the municipal boundaries.

F. This section does not apply to a city or town with a population of less than five thousand persons and that only provides landfill services or recycling collection or processing services outside of its boundaries.